https://www.taxtmi.com/caselaws?id=37358 A reassessment made after a limited remand is confined to the matters actually remitted for reconsideration, and the assessing authority cannot reopen issues that were not appealed against or were left undisturbed. The appellate order here was treated as a partial remand only on speculative losses, while the loom-hour receipt issue had attained finality. A later Supreme Court ruling did not expand the scope of the remand or permit a fresh plea on that concluded issue. The assessee's new claim was therefore not entertainable in the reassessment proceedings, and the question was answered in favour of the revenue. en-us Tue, 29 Nov 1977 00:00:00 +0530 Mon, 29 Mar 2010 12:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37358 A reassessment made after a limited remand is confined to the matters actually remitted for reconsideration, and the assessing authority cannot reopen issues that were not appealed against or were left undisturbed. The appellate order here was treated as a partial remand only on speculative losses, while the loom-hour receipt issue had attained finality. A later Supreme Court ruling did not expand the scope of the remand or permit a fresh plea on that concluded issue. The assessee's new claim was therefore not entertainable in the reassessment proceedings, and the question was answered in favour of the revenue. Case-Laws Income Tax Tue, 29 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37358