Natural justice and waiver of disclosure rights led to setting aside a remand and restoring revisions for fresh decision.

A remand made to address a possible natural justice breach was upheld in principle because the revising authority had relied on material not shown to the assessee, and the remand ensured a fair opportunity to meet that material. However, once the assessee expressly waived the right to receive the inspection report, the Assistant Commissioner's letter and the investigation report, and agreed to proceed on the existing record, the objection to non-supply could no longer be pressed. The remand order was set aside, the revision applications were restored for fresh decision according to law, and the assessee was barred from relying on the non-supply objection.

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Issues: Whether the Tribunal was justified in remanding the revision applications on the ground that copies of the inspection report, the Assistant Commissioner's letter and the investigation report were not shown to the assessee, and whether the High Court should interfere with that remand order after the assessee waived the right to receive those documents.

Analysis: The Tribunal had remanded the matter because the revising authority had relied upon material that was not shown to have been supplied to the assessee, raising a natural justice concern. The High Court held that this course was not legally infirm, since the remand was made to ensure an opportunity of hearing and fair consideration of the material relied upon. However, once the assessee expressly waived its right to be furnished with those documents and expressed readiness to proceed on the existing record, no prejudice would be caused to the respondents by granting relief.

Conclusion: The remand order was set aside and the revision applications were restored to the Tribunal for fresh decision in accordance with law, with the assessee barred from raising the objection of non-supply of those documents.

Ratio Decidendi: A remand intended to cure a possible breach of natural justice may be interfered with where the affected party knowingly waives the right underlying that objection and no prejudice to the opposite side remains.

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