https://www.taxtmi.com/caselaws?id=268580 A tax remand may stand where the assessee can present all contentions afresh and the assessing authority is required to decide the matter de novo in accordance with law; apprehended prejudice is not enough to invalidate the remand. However, where the appellate authority remands the assessment on all issues, it should not also record conclusive merits findings that may influence the fresh adjudication. Those adverse findings were therefore set aside, while the rectification order was not interfered with. The assessment dispute was left to be decided anew by the Commercial Taxes Officer without being influenced by earlier observations. en-us Thu, 29 Jan 2015 00:00:00 +0530 Fri, 27 Nov 2015 23:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268580 A tax remand may stand where the assessee can present all contentions afresh and the assessing authority is required to decide the matter de novo in accordance with law; apprehended prejudice is not enough to invalidate the remand. However, where the appellate authority remands the assessment on all issues, it should not also record conclusive merits findings that may influence the fresh adjudication. Those adverse findings were therefore set aside, while the rectification order was not interfered with. The assessment dispute was left to be decided anew by the Commercial Taxes Officer without being influenced by earlier observations. Case-Laws VAT and Sales Tax Thu, 29 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268580