https://www.taxtmi.com/caselaws?id=151426 A remand by an appellate or revisional authority is permissible where further inquiry is needed on a point already raised and decided, but it cannot be used to give the assessing authority a fresh chance to discover new defects in the accounts. Here, the revising authority found that the assessee's accounts had not been properly scrutinised by the Sales Tax Officer, making reconsideration of the assessment appropriate rather than outright annulment. The remand was therefore treated as valid in law and the challenge to it failed. en-us Wed, 08 Jan 1975 00:00:00 +0530 Wed, 05 Jun 2013 17:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151426 A remand by an appellate or revisional authority is permissible where further inquiry is needed on a point already raised and decided, but it cannot be used to give the assessing authority a fresh chance to discover new defects in the accounts. Here, the revising authority found that the assessee's accounts had not been properly scrutinised by the Sales Tax Officer, making reconsideration of the assessment appropriate rather than outright annulment. The remand was therefore treated as valid in law and the challenge to it failed. Case-Laws VAT and Sales Tax Wed, 08 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151426