https://www.taxtmi.com/caselaws?id=25792 An appellate authority may set aside an assessment in full while confining the remand to specified issues for fresh enquiry. The High Court noted that, although two items had already been deleted and one item was left for reconsideration, the order was expressed as a setting aside of the entire assessment and did not become invalid merely because the scope of reconsideration was limited. It held that the cited authority did not prevent such restriction on remand, since a contrary view would produce an impractical cycle of the assessing officer repeating the same stance and the dispute returning to appeal. No question of law arose from the Tribunal's order. en-us Tue, 04 Dec 1984 00:00:00 +0530 Sat, 30 Jan 2010 18:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25792 An appellate authority may set aside an assessment in full while confining the remand to specified issues for fresh enquiry. The High Court noted that, although two items had already been deleted and one item was left for reconsideration, the order was expressed as a setting aside of the entire assessment and did not become invalid merely because the scope of reconsideration was limited. It held that the cited authority did not prevent such restriction on remand, since a contrary view would produce an impractical cycle of the assessing officer repeating the same stance and the dispute returning to appeal. No question of law arose from the Tribunal's order. Case-Laws Income Tax Tue, 04 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25792