https://www.taxtmi.com/caselaws?id=37313 An assessment made after a remand order setting aside the original assessment is treated as a continuation of the original proceedings, not as a fresh proceeding for escaped income. The assessing authority, on remand, may redo the assessment within the scope of the remand, and the limitation applicable to reassessment or escaped-income proceedings does not govern that exercise. The principle rests on the remand wiping the slate clean while preserving the continuity of the original assessment process. The question was answered in favour of the revenue and against the assessee. en-us Fri, 03 Mar 1978 00:00:00 +0530 Mon, 29 Mar 2010 10:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37313 An assessment made after a remand order setting aside the original assessment is treated as a continuation of the original proceedings, not as a fresh proceeding for escaped income. The assessing authority, on remand, may redo the assessment within the scope of the remand, and the limitation applicable to reassessment or escaped-income proceedings does not govern that exercise. The principle rests on the remand wiping the slate clean while preserving the continuity of the original assessment process. The question was answered in favour of the revenue and against the assessee. Case-Laws Income Tax Fri, 03 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37313