https://www.taxtmi.com/caselaws?id=151765 The appellate authority's power to remand was treated as withdrawn by amendment, so the Commissioner (Appeals) could not send the matter back for fresh consideration. The impugned remand order was therefore unsustainable and was set aside. However, because additional documentary evidence had been produced before the appellate authority and had not been before the original authority, the matter was considered fit for fresh adjudication by the original authority after giving the assessee an opportunity to produce evidence and be heard. en-us Tue, 01 Sep 2009 00:00:00 +0530 Mon, 12 Jun 2017 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151765 The appellate authority's power to remand was treated as withdrawn by amendment, so the Commissioner (Appeals) could not send the matter back for fresh consideration. The impugned remand order was therefore unsustainable and was set aside. However, because additional documentary evidence had been produced before the appellate authority and had not been before the original authority, the matter was considered fit for fresh adjudication by the original authority after giving the assessee an opportunity to produce evidence and be heard. Case-Laws Customs Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151765