https://www.taxtmi.com/caselaws?id=302360 The Tribunal could not, in an assessee's appeal, remand the matter so as to reopen a tax deduction at source issue that had already been finally decided under Section 201 in favour of the assessee and not challenged by the Revenue. Its jurisdiction was confined to the dispute before it, and it could not direct reconsideration of a concluded issue or make adverse observations on that settled matter. The Tribunal also failed to deal with the assessee's contention that the earlier order bound the proceedings, and its remarks on alleged profit shifting were unsupported by the record. The matter was accordingly decided in favour of the assessee. en-us Wed, 23 Sep 2020 00:00:00 +0530 Fri, 20 May 2022 19:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302360 The Tribunal could not, in an assessee's appeal, remand the matter so as to reopen a tax deduction at source issue that had already been finally decided under Section 201 in favour of the assessee and not challenged by the Revenue. Its jurisdiction was confined to the dispute before it, and it could not direct reconsideration of a concluded issue or make adverse observations on that settled matter. The Tribunal also failed to deal with the assessee's contention that the earlier order bound the proceedings, and its remarks on alleged profit shifting were unsupported by the record. The matter was accordingly decided in favour of the assessee. Case-Laws Income Tax Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302360