https://www.taxtmi.com/caselaws?id=62475 In the absence of an express statutory power under the Gift-tax Act, the appellate authority is not ordinarily justified in setting aside an assessment and remanding the matter for fresh assessment and valuation. Where the material is already available, the appeal should be decided on merits by the appellate authority itself, rather than sending the matter back to the assessing officer for another round of proceedings. The Tribunal also noted that repeated reopening on substantially similar material was inappropriate, and that any material relied upon should be disclosed to the assessee before being used. The remand was therefore held unjustified and the matter required appellate determination on merits. en-us Thu, 16 Apr 1981 00:00:00 +0530 Thu, 20 Jan 2011 10:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62475 In the absence of an express statutory power under the Gift-tax Act, the appellate authority is not ordinarily justified in setting aside an assessment and remanding the matter for fresh assessment and valuation. Where the material is already available, the appeal should be decided on merits by the appellate authority itself, rather than sending the matter back to the assessing officer for another round of proceedings. The Tribunal also noted that repeated reopening on substantially similar material was inappropriate, and that any material relied upon should be disclosed to the assessee before being used. The remand was therefore held unjustified and the matter required appellate determination on merits. Case-Laws Income Tax Thu, 16 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62475