https://www.taxtmi.com/caselaws?id=153351 The Appellate Assistant Commissioner was entitled to remand the assessment for fresh consideration after finding that the assessee's failure to produce accounts was explained by the manager's prolonged illness and resulting difficulty in maintaining records. The appellate authority had statutory discretion to confirm, reduce, enhance, annul, or set aside the assessment and order further inquiry. Revisional interference was unwarranted because the Board of Revenue's power under section 34 was not to be used routinely, and no loss of revenue or prejudice was shown. The remand order was therefore restored. en-us Thu, 15 Oct 1981 00:00:00 +0530 Mon, 22 Jul 2013 17:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153351 The Appellate Assistant Commissioner was entitled to remand the assessment for fresh consideration after finding that the assessee's failure to produce accounts was explained by the manager's prolonged illness and resulting difficulty in maintaining records. The appellate authority had statutory discretion to confirm, reduce, enhance, annul, or set aside the assessment and order further inquiry. Revisional interference was unwarranted because the Board of Revenue's power under section 34 was not to be used routinely, and no loss of revenue or prejudice was shown. The remand order was therefore restored. Case-Laws VAT and Sales Tax Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153351