https://www.taxtmi.com/caselaws?id=792844 The Commissioner (Appeals) may issue directions arising from appellate proceedings under section 251(1)(a), read with section 150(1), but the direction must remain within lawful limits. A direction may authorise the Assessing Officer to consider reopening a preceding assessment year and examine taxability of unexplained investment in accordance with law. It cannot, however, compel an addition in that year as if the tax outcome were already determined. The original direction was therefore not sustained in full and was modified to confine the Assessing Officer to lawful reopening and consideration, leaving the assessee free to contest the matter. en-us Tue, 19 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792844 The Commissioner (Appeals) may issue directions arising from appellate proceedings under section 251(1)(a), read with section 150(1), but the direction must remain within lawful limits. A direction may authorise the Assessing Officer to consider reopening a preceding assessment year and examine taxability of unexplained investment in accordance with law. It cannot, however, compel an addition in that year as if the tax outcome were already determined. The original direction was therefore not sustained in full and was modified to confine the Assessing Officer to lawful reopening and consideration, leaving the assessee free to contest the matter. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792844