https://www.taxtmi.com/caselaws?id=163752 An appellate remand in a tax matter must avoid sweeping adverse findings on disputed facts while sending the case back for fresh assessment, and its reasons must address the assessee's explanation and the record with clarity. The discussion also states that penalty cannot be treated as automatic on remand; the statutory ingredients for levy must be examined independently. The Tribunal's order was therefore described as unsatisfactory and unclear, and the matter was directed to be reconsidered afresh on merits. en-us Tue, 06 Jan 2009 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163752 An appellate remand in a tax matter must avoid sweeping adverse findings on disputed facts while sending the case back for fresh assessment, and its reasons must address the assessee's explanation and the record with clarity. The discussion also states that penalty cannot be treated as automatic on remand; the statutory ingredients for levy must be examined independently. The Tribunal's order was therefore described as unsatisfactory and unclear, and the matter was directed to be reconsidered afresh on merits. Case-Laws VAT and Sales Tax Tue, 06 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163752