https://www.taxtmi.com/caselaws?id=153843 An appellate authority must decide an assessee's appeal on merits and cannot direct a fresh assessment without first adjudicating the foundational dispute. The Tribunal failed to examine whether rejection of the books of account was justified and instead remanded the matter for reassessment, even though the turnover issue could arise only after that threshold question was decided. The order was therefore unsustainable, the revision was allowed, the impugned order was set aside, and both appeals were remitted to the Tribunal for fresh decision on merits. en-us Wed, 05 Jan 1983 00:00:00 +0530 Wed, 31 Jul 2013 18:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153843 An appellate authority must decide an assessee's appeal on merits and cannot direct a fresh assessment without first adjudicating the foundational dispute. The Tribunal failed to examine whether rejection of the books of account was justified and instead remanded the matter for reassessment, even though the turnover issue could arise only after that threshold question was decided. The order was therefore unsustainable, the revision was allowed, the impugned order was set aside, and both appeals were remitted to the Tribunal for fresh decision on merits. Case-Laws VAT and Sales Tax Wed, 05 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153843