https://www.taxtmi.com/caselaws?id=20591 The Tribunal was bound to act strictly in conformity with the High Court's earlier reference directions and could not expand the remit into a fresh enquiry or collection of evidence. By directing verification of new matters and recomputation of profits on a notional basis, it exceeded the mandate already fixed by the court. The remand order was therefore quashed, and the consequential order rejecting rectification also failed. The matter was required to be reconsidered afresh only within the limits of the earlier High Court judgment. en-us Fri, 22 Feb 1991 00:00:00 +0530 Mon, 16 Nov 2009 10:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20591 The Tribunal was bound to act strictly in conformity with the High Court's earlier reference directions and could not expand the remit into a fresh enquiry or collection of evidence. By directing verification of new matters and recomputation of profits on a notional basis, it exceeded the mandate already fixed by the court. The remand order was therefore quashed, and the consequential order rejecting rectification also failed. The matter was required to be reconsidered afresh only within the limits of the earlier High Court judgment. Case-Laws Income Tax Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20591