https://www.taxtmi.com/caselaws?id=163593 An appellate remand is not justified where the books of account and relevant purchase and despatch particulars were already before the assessing authority and the objections had been examined in the assessment proceedings. The power of remand must be used sparingly and only for sound judicial reasons; it cannot be invoked merely to give the Revenue a fresh opportunity to build a new case by further enquiry from third parties when the appellate forum can decide the controversy on the existing record. The Tribunal should therefore have decided the appeals on merits, and the remand order was set aside as unwarranted. en-us Mon, 28 Aug 2006 00:00:00 +0530 Sat, 05 Apr 2014 10:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163593 An appellate remand is not justified where the books of account and relevant purchase and despatch particulars were already before the assessing authority and the objections had been examined in the assessment proceedings. The power of remand must be used sparingly and only for sound judicial reasons; it cannot be invoked merely to give the Revenue a fresh opportunity to build a new case by further enquiry from third parties when the appellate forum can decide the controversy on the existing record. The Tribunal should therefore have decided the appeals on merits, and the remand order was set aside as unwarranted. Case-Laws VAT and Sales Tax Mon, 28 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163593