https://www.taxtmi.com/article/detailed?id=5933 The amendment to section 35A(3) removed the Commissioner (Appeals)'s authority to remand cases to the original adjudicating authority; the Commissioner (Appeals) must after any further enquiry pass an order confirming, modifying or annulling the appealed decision. Courts have held that the Commissioner (Appeals) continues to exercise adjudicatory functions and that, while remand is generally impermissible, instances implicating breach of natural justice or requiring re quantification have been treated as necessitating further proceedings before the adjudicating officer or as distinguishable operational measures under administrative guidance. en-us Fri, 05 Dec 2014 13:01:16 +0530 Fri, 05 Dec 2014 13:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5933 The amendment to section 35A(3) removed the Commissioner (Appeals)'s authority to remand cases to the original adjudicating authority; the Commissioner (Appeals) must after any further enquiry pass an order confirming, modifying or annulling the appealed decision. Courts have held that the Commissioner (Appeals) continues to exercise adjudicatory functions and that, while remand is generally impermissible, instances implicating breach of natural justice or requiring re quantification have been treated as necessitating further proceedings before the adjudicating officer or as distinguishable operational measures under administrative guidance. Articles Other Topics Fri, 05 Dec 2014 13:01:16 +0530 https://www.taxtmi.com/article/detailed?id=5933