https://www.taxtmi.com/caselaws?id=22628 A revisional order under the Indian Income-tax Act, 1922 that limited fresh assessment to two identified matters-speculation loss and a cash credit-also limited the Income-tax Officer's jurisdiction. The officer could not make additions beyond the matters specifically covered by the Commissioner's directions, and the Tribunal's view on this limitation was upheld. The challenge to the reopening itself was treated as no longer surviving for decision, leaving the revisional action undisturbed and the fresh assessment confined to the specified items. en-us Wed, 12 Sep 1990 00:00:00 +0530 Fri, 11 Dec 2009 15:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22628 A revisional order under the Indian Income-tax Act, 1922 that limited fresh assessment to two identified matters-speculation loss and a cash credit-also limited the Income-tax Officer's jurisdiction. The officer could not make additions beyond the matters specifically covered by the Commissioner's directions, and the Tribunal's view on this limitation was upheld. The challenge to the reopening itself was treated as no longer surviving for decision, leaving the revisional action undisturbed and the fresh assessment confined to the specified items. Case-Laws Income Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22628