https://www.taxtmi.com/caselaws?id=128178 A finding recorded in support of a remand order does not attain finality merely because it criticises the account books, where no appeal lies against the remand itself. Under the appellate scheme, only an order adverse to the assessee is appealable, not isolated reasons or observations contained in a remand. Since the earlier order had set aside the assessment and directed fresh disposal, the adverse remark about the books did not bar later reconsideration by the higher appellate authority when the matter came before it in a competent appeal. The account books could therefore be re-examined, and the revision failed. en-us Thu, 21 Jul 1960 00:00:00 +0530 Fri, 29 Mar 2013 17:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128178 A finding recorded in support of a remand order does not attain finality merely because it criticises the account books, where no appeal lies against the remand itself. Under the appellate scheme, only an order adverse to the assessee is appealable, not isolated reasons or observations contained in a remand. Since the earlier order had set aside the assessment and directed fresh disposal, the adverse remark about the books did not bar later reconsideration by the higher appellate authority when the matter came before it in a competent appeal. The account books could therefore be re-examined, and the revision failed. Case-Laws VAT and Sales Tax Thu, 21 Jul 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128178