https://www.taxtmi.com/caselaws?id=37359 On a partial appellate remand, reassessment was confined to the matters actually sent back for enquiry, so the Income-tax Officer could not reopen development rebate on the two ships when that issue was outside the remand. The special statutory machinery for withdrawal and rectification of development rebate also could not be bypassed by using reassessment as an unrestricted reopening. However, development rebate was properly withdrawn where the ships were sold or otherwise transferred within the prescribed period, because the statutory condition turned on transfer itself and not on the purpose of scrapping. en-us Wed, 30 Aug 1978 00:00:00 +0530 Mon, 29 Mar 2010 12:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37359 On a partial appellate remand, reassessment was confined to the matters actually sent back for enquiry, so the Income-tax Officer could not reopen development rebate on the two ships when that issue was outside the remand. The special statutory machinery for withdrawal and rectification of development rebate also could not be bypassed by using reassessment as an unrestricted reopening. However, development rebate was properly withdrawn where the ships were sold or otherwise transferred within the prescribed period, because the statutory condition turned on transfer itself and not on the purpose of scrapping. Case-Laws Income Tax Wed, 30 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37359