https://www.taxtmi.com/caselaws?id=162160 Where relevant records were unavailable and the dispute could not be decided on merits, the Tribunal validly remanded the matter to the assessing authority for fresh decision. The High Court held that its earlier direction for reconsideration did not curtail the Tribunal's power to pass an appropriate order, including remand, and no jurisdictional error was shown. The Court also noted the need for expeditious disposal after remand and declined to quash the Tribunal's order. en-us Sat, 23 Nov 2002 00:00:00 +0530 Wed, 19 Feb 2014 18:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162160 Where relevant records were unavailable and the dispute could not be decided on merits, the Tribunal validly remanded the matter to the assessing authority for fresh decision. The High Court held that its earlier direction for reconsideration did not curtail the Tribunal's power to pass an appropriate order, including remand, and no jurisdictional error was shown. The Court also noted the need for expeditious disposal after remand and declined to quash the Tribunal's order. Case-Laws VAT and Sales Tax Sat, 23 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162160