https://www.taxtmi.com/caselaws?id=790908 In an appeal confined to a particular assessment year, the appellate authority's findings and directions must remain limited to that year. A direction to reopen earlier assessment years under section 150 of the Income-tax Act exceeded appellate jurisdiction and was therefore without authority. The separate question of whether those earlier years were otherwise time-barred for reopening did not need to be examined once the jurisdictional defect was found. The impugned direction to reopen the earlier years was expunged, while the relief already granted on the quantum addition remained undisturbed. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790908 In an appeal confined to a particular assessment year, the appellate authority's findings and directions must remain limited to that year. A direction to reopen earlier assessment years under section 150 of the Income-tax Act exceeded appellate jurisdiction and was therefore without authority. The separate question of whether those earlier years were otherwise time-barred for reopening did not need to be examined once the jurisdictional defect was found. The impugned direction to reopen the earlier years was expunged, while the relief already granted on the quantum addition remained undisturbed. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790908