https://www.taxtmi.com/caselaws?id=23986 An assessing authority acting after remand must confine itself to the scope of the appellate directions and cannot enlarge the remand or travel beyond its terms. If the appellate order leaves an issue open, the authority may proceed according to law; if the remand is limited, further assessment action must remain within those limits. The discussion also notes that powers to direct further enquiry and to support the appellate order do not authorise action outside the remand. The operative principle is that post-remand proceedings are binding on the remand terms. en-us Thu, 06 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 16:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23986 An assessing authority acting after remand must confine itself to the scope of the appellate directions and cannot enlarge the remand or travel beyond its terms. If the appellate order leaves an issue open, the authority may proceed according to law; if the remand is limited, further assessment action must remain within those limits. The discussion also notes that powers to direct further enquiry and to support the appellate order do not authorise action outside the remand. The operative principle is that post-remand proceedings are binding on the remand terms. Case-Laws Income Tax Thu, 06 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23986