https://www.taxtmi.com/caselaws?id=202856 The Tribunal held that the Commissioner (Appeals) lacks the authority to remand matters post-amendment of Section 35A. The impugned remand decision was deemed invalid, and the case was sent back to the original authority for reconsideration based on additional documents submitted by the respondents. The Commissioner (Appeals) was directed to review the documents and provide a fair opportunity for the respondents to present their case. The appeals were disposed of accordingly, clarifying the limitations on the Commissioner (Appeals)'s remand power post-amendment of Section 35A. en-us Fri, 21 Jan 2011 00:00:00 +0530 Tue, 22 Mar 2011 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202856 The Tribunal held that the Commissioner (Appeals) lacks the authority to remand matters post-amendment of Section 35A. The impugned remand decision was deemed invalid, and the case was sent back to the original authority for reconsideration based on additional documents submitted by the respondents. The Commissioner (Appeals) was directed to review the documents and provide a fair opportunity for the respondents to present their case. The appeals were disposed of accordingly, clarifying the limitations on the Commissioner (Appeals)'s remand power post-amendment of Section 35A. Case-Laws Service Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202856