https://www.taxtmi.com/caselaws?id=377562 In remand proceedings, the Assessing Authority remains bound by issues conclusively decided by the Tribunal and cannot reopen matters that have attained finality, including the assessee's entitlement to concessional treatment and the admissibility of additional forms filed in appeal. Those settled findings could not be re-agitated. However, the remand did not extinguish jurisdiction altogether: the Assessing Authority could still examine fresh or untouched matters, provided it acted within the Tribunal's directions and consistent with law. The notices were therefore not quashed in full, but reopening of decided issues was restrained. en-us Thu, 28 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 06:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377562 In remand proceedings, the Assessing Authority remains bound by issues conclusively decided by the Tribunal and cannot reopen matters that have attained finality, including the assessee's entitlement to concessional treatment and the admissibility of additional forms filed in appeal. Those settled findings could not be re-agitated. However, the remand did not extinguish jurisdiction altogether: the Assessing Authority could still examine fresh or untouched matters, provided it acted within the Tribunal's directions and consistent with law. The notices were therefore not quashed in full, but reopening of decided issues was restrained. Case-Laws VAT and Sales Tax Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377562