https://www.taxtmi.com/caselaws?id=166318 A revisional authority may set aside an appellate order and remand the matter for fresh consideration where the first appellate authority has failed to examine the assessing officer's records, consider the material on record, or adjudicate the parties' contentions in accordance with law. The HC upheld the remand because the appellate order was unsustainable on that basis, and it found no illegality or irregularity in directing fresh orders on all issues. Any remarks made in the remand order were expressly limited so as not to influence the first appellate authority. en-us Fri, 25 Nov 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166318 A revisional authority may set aside an appellate order and remand the matter for fresh consideration where the first appellate authority has failed to examine the assessing officer's records, consider the material on record, or adjudicate the parties' contentions in accordance with law. The HC upheld the remand because the appellate order was unsustainable on that basis, and it found no illegality or irregularity in directing fresh orders on all issues. Any remarks made in the remand order were expressly limited so as not to influence the first appellate authority. Case-Laws VAT and Sales Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166318