https://www.taxtmi.com/caselaws?id=163136 A remand order must record specific reasons showing why further enquiry or verification is necessary and why the matter cannot be decided on the existing record. Where the complaint is denial of hearing before the appellate authority, the proper course is to remit the matter to that authority so the defect can be cured there. The HC held that a bare reference to further enquiry, without identifying any material requiring it, was insufficient. The remand to the assessing officer was therefore unsustainable, the Tribunal's order was set aside, and the matter was restored to the first appellate authority for fresh decision after hearing both sides. en-us Wed, 11 Jul 2007 00:00:00 +0530 Thu, 01 Jan 2015 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163136 A remand order must record specific reasons showing why further enquiry or verification is necessary and why the matter cannot be decided on the existing record. Where the complaint is denial of hearing before the appellate authority, the proper course is to remit the matter to that authority so the defect can be cured there. The HC held that a bare reference to further enquiry, without identifying any material requiring it, was insufficient. The remand to the assessing officer was therefore unsustainable, the Tribunal's order was set aside, and the matter was restored to the first appellate authority for fresh decision after hearing both sides. Case-Laws VAT and Sales Tax Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163136