https://www.taxtmi.com/caselaws?id=180332 The Tribunal's power under section 33(4) to pass such orders as it thinks fit is broad, but it must be exercised judicially and on legal principles, not arbitrarily. A remand for further inquiry and additional evidence was unjustified where the same point, namely the likelihood of the assessee's husband having sufficient cash balance, had already been examined on the existing estate account books and other evidence. As the relevant material was already on record, there was no legal warrant for sending the matter back for re-investigation. The remand order was therefore held to be invalid, and the reference was answered in favour of the assessee. en-us Fri, 20 Aug 1954 00:00:00 +0530 Mon, 21 Mar 2016 17:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180332 The Tribunal's power under section 33(4) to pass such orders as it thinks fit is broad, but it must be exercised judicially and on legal principles, not arbitrarily. A remand for further inquiry and additional evidence was unjustified where the same point, namely the likelihood of the assessee's husband having sufficient cash balance, had already been examined on the existing estate account books and other evidence. As the relevant material was already on record, there was no legal warrant for sending the matter back for re-investigation. The remand order was therefore held to be invalid, and the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 20 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180332