https://www.taxtmi.com/caselaws?id=28376 HC held that the AAC's remand powers exceed those of the Tribunal: on remand by the AAC the ITO may make a fresh assessment with powers akin to s.143(3), unless limited by explicit AAC directions, whereas a Tribunal remand confines the ITO strictly to the subject-matter of the appeal. The Court found the ITO had exceeded the Tribunal's limited directions by probing matters beyond the single specified sale transaction; therefore three additions were deleted and the ITO's broader inquiries and notices under ss.143(3)/142(1) were unjustified. Proceedings under ss.147/148 were also held invalid while the original return and assessment remained pending. en-us Fri, 14 May 1982 00:00:00 +0530 Fri, 31 Oct 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28376 HC held that the AAC's remand powers exceed those of the Tribunal: on remand by the AAC the ITO may make a fresh assessment with powers akin to s.143(3), unless limited by explicit AAC directions, whereas a Tribunal remand confines the ITO strictly to the subject-matter of the appeal. The Court found the ITO had exceeded the Tribunal's limited directions by probing matters beyond the single specified sale transaction; therefore three additions were deleted and the ITO's broader inquiries and notices under ss.143(3)/142(1) were unjustified. Proceedings under ss.147/148 were also held invalid while the original return and assessment remained pending. Case-Laws Income Tax Fri, 14 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28376