https://www.taxtmi.com/caselaws?id=160622 The appellate authority's remand order was justified, setting aside the assessing authority's decision. The revisional authority prematurely exercised powers by delving into the case's merits before the remand process was complete. The Court deemed this unjustified and set aside the revisional authority's order, reinstating the appellate order for further assessment. It rejected equating the revisional authority with the original assessing authority and emphasized the right of appeal for aggrieved parties. The revisional authority's actions were procedurally unjustified, leading to the matter being remanded for reconsideration by the assessing authority. en-us Thu, 04 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 18:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160622 The appellate authority's remand order was justified, setting aside the assessing authority's decision. The revisional authority prematurely exercised powers by delving into the case's merits before the remand process was complete. The Court deemed this unjustified and set aside the revisional authority's order, reinstating the appellate order for further assessment. It rejected equating the revisional authority with the original assessing authority and emphasized the right of appeal for aggrieved parties. The revisional authority's actions were procedurally unjustified, leading to the matter being remanded for reconsideration by the assessing authority. Case-Laws VAT and Sales Tax Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160622