https://www.taxtmi.com/caselaws?id=57012 A limited appellate remand confines the lower authority's jurisdiction to the specific issue restored for fresh consideration, and it cannot be enlarged by introducing an unrelated challenge to the assessment's validity on limitation. Here, the Tribunal had remanded only the assessee's claim for deduction of leave with wages, so the appellate authority was not required to reopen the assessment as a whole or admit a new limitation ground. The additional ground was therefore rightly refused, and the limitation challenge failed because it fell outside the scope of the remand. en-us Wed, 19 Mar 1986 00:00:00 +0530 Tue, 07 Dec 2010 18:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57012 A limited appellate remand confines the lower authority's jurisdiction to the specific issue restored for fresh consideration, and it cannot be enlarged by introducing an unrelated challenge to the assessment's validity on limitation. Here, the Tribunal had remanded only the assessee's claim for deduction of leave with wages, so the appellate authority was not required to reopen the assessment as a whole or admit a new limitation ground. The additional ground was therefore rightly refused, and the limitation challenge failed because it fell outside the scope of the remand. Case-Laws Income Tax Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57012