https://www.taxtmi.com/article/detailed?id=6447 The amendment removed the power to remand from the Commissioner (Appeals), obliging the Commissioner (Appeals) to decide appeals by passing such order as he thinks just and proper rather than remitting matters to the adjudicating authority; judicial decisions confirm the Commissioner (Appeals) acts in assessment matters and his orders may operate as orders of assessment. The Tribunal, however, retains power to remit with directions and courts have allowed remands where verification, natural justice or case-specific directions (including protective steps) are required. en-us Thu, 17 Sep 2015 07:24:40 +0530 Thu, 17 Sep 2015 07:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6447 The amendment removed the power to remand from the Commissioner (Appeals), obliging the Commissioner (Appeals) to decide appeals by passing such order as he thinks just and proper rather than remitting matters to the adjudicating authority; judicial decisions confirm the Commissioner (Appeals) acts in assessment matters and his orders may operate as orders of assessment. The Tribunal, however, retains power to remit with directions and courts have allowed remands where verification, natural justice or case-specific directions (including protective steps) are required. Articles Service Tax Thu, 17 Sep 2015 07:24:40 +0530 https://www.taxtmi.com/article/detailed?id=6447