https://www.taxtmi.com/caselaws?id=298541 The High Court set aside the tribunal's order for overstepping its remand scope by considering issues beyond the mandate. It deemed the addition made in reassessment on new issues impermissible, emphasizing that changes in findings without fresh material were against legal principles. The Court also directed the deletion of additions based on sources of deposit without valid grounds. Additionally, the tribunal's failure to address issues in accordance with an earlier order led to the Court directing a prompt redetermination of the appeal within four months for a timely and proper resolution. en-us Wed, 11 Mar 2020 00:00:00 +0530 Tue, 09 Nov 2021 08:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298541 The High Court set aside the tribunal's order for overstepping its remand scope by considering issues beyond the mandate. It deemed the addition made in reassessment on new issues impermissible, emphasizing that changes in findings without fresh material were against legal principles. The Court also directed the deletion of additions based on sources of deposit without valid grounds. Additionally, the tribunal's failure to address issues in accordance with an earlier order led to the Court directing a prompt redetermination of the appeal within four months for a timely and proper resolution. Case-Laws Income Tax Wed, 11 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298541