https://www.taxtmi.com/caselaws?id=60505 Where an assessment is fully set aside and remanded for fresh assessment, the Assessing Officer may re-examine items already disclosed in the return and profit and loss account and make fresh disallowances, even if they were not disallowed in the original assessment. The fact that the expenses were already on record does not make them a new source of income, and the appellate power limiting enhancement to matters already on record does not bar such disallowance in a de novo assessment. The contrary view of the first appellate authority was held unsustainable, and the deletion of the disallowances was set aside. en-us Mon, 26 Jul 1999 00:00:00 +0530 Wed, 05 Jan 2011 16:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60505 Where an assessment is fully set aside and remanded for fresh assessment, the Assessing Officer may re-examine items already disclosed in the return and profit and loss account and make fresh disallowances, even if they were not disallowed in the original assessment. The fact that the expenses were already on record does not make them a new source of income, and the appellate power limiting enhancement to matters already on record does not bar such disallowance in a de novo assessment. The contrary view of the first appellate authority was held unsustainable, and the deletion of the disallowances was set aside. Case-Laws Income Tax Mon, 26 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60505