https://www.taxtmi.com/caselaws?id=792126 In set-aside proceedings, the Assessing Officer must remain within the limited remand directions and cannot enlarge the scope of enquiry by examining unrelated flats or broader record deficiencies. The Tribunal held that the remand was confined to verifying whether the identified flats were sold in the relevant year and determining the correct year of taxability, so the expanded inquiry was impermissible. On the taxability of alleged on-money, the evidence showed that the relevant flats were sold in subsequent years or remained unsold inventory, and the relied-upon statement reflected project-wise receipts rather than a year-specific receipt for the year under appeal. The addition was therefore deleted. en-us Thu, 23 Apr 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792126 In set-aside proceedings, the Assessing Officer must remain within the limited remand directions and cannot enlarge the scope of enquiry by examining unrelated flats or broader record deficiencies. The Tribunal held that the remand was confined to verifying whether the identified flats were sold in the relevant year and determining the correct year of taxability, so the expanded inquiry was impermissible. On the taxability of alleged on-money, the evidence showed that the relevant flats were sold in subsequent years or remained unsold inventory, and the relied-upon statement reflected project-wise receipts rather than a year-specific receipt for the year under appeal. The addition was therefore deleted. Case-Laws Income Tax Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792126