https://www.taxtmi.com/caselaws?id=38380 Appellate Tribunal jurisdiction is confined to the subject matter of the assessee's appeal where the revenue has filed no appeal or cross-objection. Interest-tax assessments founded on revision orders already set aside could not be sustained, so the Tribunal could set aside the consolidated appellate order. However, it could not remand the matter to classify Government securities as stock-in-trade, circulating capital, or capital investment, because that inquiry would enlarge the dispute beyond the contested interest income and could indirectly enhance liability. Appellate powers may remove an unsustainable assessment but cannot widen the controversy without a revenue challenge. en-us Wed, 18 Aug 1976 00:00:00 +0530 Mon, 05 Apr 2010 18:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38380 Appellate Tribunal jurisdiction is confined to the subject matter of the assessee's appeal where the revenue has filed no appeal or cross-objection. Interest-tax assessments founded on revision orders already set aside could not be sustained, so the Tribunal could set aside the consolidated appellate order. However, it could not remand the matter to classify Government securities as stock-in-trade, circulating capital, or capital investment, because that inquiry would enlarge the dispute beyond the contested interest income and could indirectly enhance liability. Appellate powers may remove an unsustainable assessment but cannot widen the controversy without a revenue challenge. Case-Laws Income Tax Wed, 18 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38380