https://www.taxtmi.com/caselaws?id=167871 Where seized diary entries, gate-pass records and related material required further factual verification, remand to the Assessing Officer for fresh examination was held legally sustainable. The Tribunal's direction was supported by the need to recheck the proprietorship connection, the affidavit relied on by the revisionist and the connected evidence, because the record did not conclusively eliminate the need for inquiry. As the remand order disclosed no legal infirmity and no substantial question of law arose, revisional interference was not warranted and the remand remained undisturbed. en-us Mon, 07 May 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167871 Where seized diary entries, gate-pass records and related material required further factual verification, remand to the Assessing Officer for fresh examination was held legally sustainable. The Tribunal's direction was supported by the need to recheck the proprietorship connection, the affidavit relied on by the revisionist and the connected evidence, because the record did not conclusively eliminate the need for inquiry. As the remand order disclosed no legal infirmity and no substantial question of law arose, revisional interference was not warranted and the remand remained undisturbed. Case-Laws VAT and Sales Tax Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167871