https://www.taxtmi.com/caselaws?id=155862 The appellate power to vary, confirm, enhance or reduce an assessment includes a limited power to remand, but that discretion is judicial and must be exercised sparingly on sound principles. A remand is justified only where the record is insufficient for an effective appellate decision or further inquiry is genuinely necessary; it cannot be used to give the assessing authority a fresh opportunity to improve its case. On the stated facts, the grounds for remand related to matters already considered or capable of decision on the existing material, so directing a de novo assessment was not sustainable in law. en-us Fri, 29 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155862 The appellate power to vary, confirm, enhance or reduce an assessment includes a limited power to remand, but that discretion is judicial and must be exercised sparingly on sound principles. A remand is justified only where the record is insufficient for an effective appellate decision or further inquiry is genuinely necessary; it cannot be used to give the assessing authority a fresh opportunity to improve its case. On the stated facts, the grounds for remand related to matters already considered or capable of decision on the existing material, so directing a de novo assessment was not sustainable in law. Case-Laws VAT and Sales Tax Fri, 29 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155862