https://www.taxtmi.com/caselaws?id=154718 A remand for fresh assessment is impermissible where the appellate authority has already affirmed that there is no material linking the disputed transactions to the assessee. Once the available evidence failed to connect the seized papers with the assessee's business, the Board of Revenue could not reopen the matter merely to conduct a roving enquiry and search for fresh material against the assessee. The remand order was held illegal, and the reference was answered in favour of the assessee. en-us Wed, 08 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 17:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154718 A remand for fresh assessment is impermissible where the appellate authority has already affirmed that there is no material linking the disputed transactions to the assessee. Once the available evidence failed to connect the seized papers with the assessee's business, the Board of Revenue could not reopen the matter merely to conduct a roving enquiry and search for fresh material against the assessee. The remand order was held illegal, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154718