https://www.taxtmi.com/caselaws?id=157672 A remand in assessment is proper where it is needed to cure a procedural irregularity or to secure a fair opportunity of confrontation and cross-examination; it is not intended to fill evidentiary gaps or permit a de novo inquiry. Here, the assessment depended on entries in a third party's books, the assessee sought cross-examination, and the officer failed to take further coercive steps after the witness did not appear. The appellate authority was therefore justified in setting aside the assessment for fresh inquiry, and the Tribunal acted legally in upholding that remand. en-us Thu, 05 Nov 1992 00:00:00 +0530 Wed, 09 Oct 2013 12:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157672 A remand in assessment is proper where it is needed to cure a procedural irregularity or to secure a fair opportunity of confrontation and cross-examination; it is not intended to fill evidentiary gaps or permit a de novo inquiry. Here, the assessment depended on entries in a third party's books, the assessee sought cross-examination, and the officer failed to take further coercive steps after the witness did not appear. The appellate authority was therefore justified in setting aside the assessment for fresh inquiry, and the Tribunal acted legally in upholding that remand. Case-Laws VAT and Sales Tax Thu, 05 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157672