Accepted factual finding bars remand on the same issue; High Court set aside the Tribunal's reconsideration order.

Once the Tribunal accepted the decisive factual finding that the vehicle driver was carrying the declaration in Form No. 43, it had no basis to remand the matter for reconsideration on the same issue. A remand is unwarranted where the relevant fact has already been accepted and no further examination on that aspect is necessary. The High Court therefore set aside the remand order and granted relief to the assessee by allowing the writ application.

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Issues: Whether the Taxation Tribunal was justified in remanding the matter for reconsideration after accepting the finding that the driver was carrying the declaration in form No. 43, and whether the impugned remand order could be sustained.

Analysis: The Tribunal had accepted the finding that the driver of the vehicle was carrying the declaration in form No. 43, yet remanded the matter for reconsideration. Once that factual finding was accepted, no basis remained for sending the matter back for a fresh decision on the same aspect. The remand was therefore unwarranted.

Conclusion: The remand order was set aside and the writ application was allowed, with the consequence that the application before the Taxation Tribunal stood allowed.

Final Conclusion: The petitioner succeeded and the Tribunal's remand was annulled, resulting in final relief in favour of the assessee.

Ratio Decidendi: Where the appellate or revisional authority accepts the decisive factual finding on the relevant issue, it cannot validly remand the matter for reconsideration on that very issue.

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