https://www.taxtmi.com/caselaws?id=304584 Section 105(2) CPC was treated as a rule confined to civil proceedings under that Code and not as a general bar in tax appeals. An order of remand that leaves a material income item open for fresh adjudication does not finally determine the assessment and is therefore interlocutory in nature. Because the reassessment had not been completed, the assessee's failure to appeal against the remand order did not preclude challenge to the earlier findings in the appeal against the fresh assessment. The Tribunal was therefore required to examine those findings, and its refusal to do so was incorrect. en-us Mon, 14 Sep 1964 00:00:00 +0530 Sat, 08 Oct 2022 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304584 Section 105(2) CPC was treated as a rule confined to civil proceedings under that Code and not as a general bar in tax appeals. An order of remand that leaves a material income item open for fresh adjudication does not finally determine the assessment and is therefore interlocutory in nature. Because the reassessment had not been completed, the assessee's failure to appeal against the remand order did not preclude challenge to the earlier findings in the appeal against the fresh assessment. The Tribunal was therefore required to examine those findings, and its refusal to do so was incorrect. Case-Laws Benami Property Mon, 14 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304584