https://www.taxtmi.com/caselaws?id=158965 A remand is unjustified where the controversy can be decided on the existing record and further inquiry would be futile because of the lapse of time and the sufficiency of available material. The HC held that the Tribunal should not have sent the assessment back for local inspection when the facts relating to flood damage and seepage were already supported by documents and were not in dispute. Since a later inspection could not meaningfully assess the damage and would only delay finalisation of the assessment, the remand was set aside and the Tribunal was directed to decide the second appeal afresh on the material already on record. en-us Mon, 17 Jul 1995 00:00:00 +0530 Mon, 11 Nov 2013 17:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158965 A remand is unjustified where the controversy can be decided on the existing record and further inquiry would be futile because of the lapse of time and the sufficiency of available material. The HC held that the Tribunal should not have sent the assessment back for local inspection when the facts relating to flood damage and seepage were already supported by documents and were not in dispute. Since a later inspection could not meaningfully assess the damage and would only delay finalisation of the assessment, the remand was set aside and the Tribunal was directed to decide the second appeal afresh on the material already on record. Case-Laws VAT and Sales Tax Mon, 17 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158965