Questions raised during Remand Proceedings Inter-Connected with First Notice cannot be considered as new proposals

Sadhurmugan Traders Vs State Tax Officer (Insp.) (Madras High Court) This is a second round of litigation by the petitioner. Earlier, the petitioner had suffered an assessment order for the assessment year 2018-2019 on 02.03.2020. The part of the demand was confirmed in the part of the proposal was dropped. 2. Aggrieved by the same, petitioner had filed W.P.(MD).No.8161 of 2020 etc. batch. Aggrieved by the portion dropping the proposals, the department has filed an appeal before the appellate authority. The aforesaid writ petitions were allowed vide order dated 31.08.2020. Consequent to the af...