Remand to Tax Board in connected tax matters to secure a comprehensive fresh decision and expedite disposal.

A Rajasthan HC note states that, in an old tax dispute with connected matters already pending before the Tax Board, the court considered remand appropriate so the final fact-finding authority could decide the case together with the related proceedings. The stated rationale was to avoid prejudice to the merits and to secure a comprehensive decision across all connected matters. The court also directed expeditious disposal because of the long pendency. The text records that the matter was restored to the Tax Board for fresh decision.

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Issues: Whether the matter should be remanded to the Tax Board for fresh decision without entering into the merits.

Analysis: The revision arose from an old tax dispute in which connected matters between the same parties were already pending before the Tax Board. To avoid affecting the merits and to secure a comprehensive decision in all connected matters, the Court found it appropriate to restore the case to the Tax Board, the final fact-finding authority, for decision along with the other pending matters. The Court also directed expeditious disposal in view of the prolonged pendency.

Conclusion: The matter was remanded to the Tax Board and the revision was allowed.

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