Law:

Section:

Section 143, read with section 11, of the Income-tax Act, 1961 - Assessment - On remand - Assessment year 1981-82 - Assessing Officer, while holding that assessee was entitled to benefit of exemption under section 11, disallowed certain expenses incurred by assessee - On assessee's appeal against disallowance of expenses, Commissioner (Appeals) remanded matter to file of Assessing Officer with certain directions - Whether while passing order in pursuance of directions issued by Commissioner (Appeals), inquiry was to be restricted to expenses incurred by assessee and Assessing Officer could not reopen entire gamut of facts and could not go beyond original assessment order to find out whether assessee was entitled to exemption under section 11 or not - Held, yes FACTS In the original assessment order, the Assessing Officer allowed the benefit of exemption under section 11, but disallowed certain expenses incurred by the assessee in respect of a Vedic Science Conference. On appeal against the disallowance, the Commissioner (Appeals) remanded the matter to the file of the Assessing Officer with certain directions which were more or less confirmed by the Tribunal. Thereupon, the Assessing Officer took a decision against the assessee, but on appeal, the Tribunal held that the enquiry was to be restricted to the expenses incurred by the assessee; that the Assessing Officer could not go beyond the original assessment order; and that the issue whether the assessee was entitled to exemption under section 11, having been settled in the original assessment order, it could not be reopened. On appeal under section 260A : HELD The finding of the Assessing Officer in the original assessment order could not have been inquired into in an appeal since that was not an issue before the appellate forum. The revenue could have taken some other steps to have that finding set aside but the revenue did not do so. On the basis of the assessee's appeal with regard to the disallowance of certain expenses the entire range of issues could not have been reopened, including those issues that were already decided in favour of the assessee and were not appealed against. The contention of the…

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