https://www.taxtmi.com/caselaws?id=466781 The tribunal's blanket remand for de novo re-examination was held improper because it nullified appellant-favourable findings without any cross-appeal and prejudiced substantive relief; the remand direction is set aside and the tribunal is directed to decide only the limited grounds urged by the appellants. Questions on the scope of reassessment jurisdiction and on disallowance of interest under the claimed provision were examined in light of prior reasoning and answered in favour of the assessee, resulting in allowance of the appeals on those limited grounds with no order as to costs. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 18 Feb 2026 17:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466781 The tribunal's blanket remand for de novo re-examination was held improper because it nullified appellant-favourable findings without any cross-appeal and prejudiced substantive relief; the remand direction is set aside and the tribunal is directed to decide only the limited grounds urged by the appellants. Questions on the scope of reassessment jurisdiction and on disallowance of interest under the claimed provision were examined in light of prior reasoning and answered in favour of the assessee, resulting in allowance of the appeals on those limited grounds with no order as to costs. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466781