1986 (3) TMI 101

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....ot challenge the whole assessment on the ground of limitation when a limited issue only had been remanded to him for decision by the Tribunal. 2. Shri N.K. Sud contended that even when the Tribunal had vacated the findings of the Commissioner (Appeals) on the limited issue of the assessee's claim for deduction of Rs. 26,246, being the liability on account of leave with wages and restored the matter to his file for fresh disposal, the legality of the whole assessment on the ground of limitation could be challenged through the additional ground. It was further contended that a time-bar assessment is void ab initio and its validity could be challenged at any stage of the proceedings. He cited in support a Gujarat High Court decision in the ....

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....ibunal to him. It was held in that case that the order of the Tribunal, when read in the proper context, restricted the scope of enquiry by the AAC only to the question of merits affecting the claim of the assessee for relief from super tax and, therefore, the AAC had no jurisdiction to issue the notice of enhancement and to withdraw the relief in respect of income-tax granted by the ITO under section 25(4) of the Indian Income-tax Act, 1922. There are three decisions available about the scope of proceedings before the ITO when a particular point is remanded to him by the AAC. There are two decisions of the Calcutta High Court one in the case of Katihar Jute Mills (P.) Ltd. v. CIT [1979] 120 ITR 861 and the other in the case of Surrendra Ov....