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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Remand power u/r 28 to require re-examination or rehearing by original authority or Assessing Officer, with directions</h1> Rule 28 confers on the Tribunal the power to remand a case to the authority from whose order the appeal was preferred or to the Assessing Officer, together with such directions as the Tribunal may think fit; operative effect: the Tribunal may require re-examination, reconsideration or rehearing by the original authority or Assessing Officer in accordance with the Tribunal's directions, thereby enabling factual or procedural matters to be revisited and the Tribunal's instructions to be implemented.