https://www.taxtmi.com/caselaws?id=330640 The revisional power under Section 10-B of the U.P. Trade Tax Act is limited to examining the legality or propriety of an existing order on the material already on record. Because the revisional authority did not record any finding that the assessment order was illegal or improper, it could not remand the matter for fresh enquiry or further verification merely because books of account were not produced. A remand cannot be used to create jurisdiction or reopen the assessment in the absence of a recorded jurisdictional error. The Tribunal's order sustaining the remand was therefore unsustainable, and the impugned orders were set aside. en-us Tue, 05 Jul 2016 00:00:00 +0530 Tue, 02 Aug 2016 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330640 The revisional power under Section 10-B of the U.P. Trade Tax Act is limited to examining the legality or propriety of an existing order on the material already on record. Because the revisional authority did not record any finding that the assessment order was illegal or improper, it could not remand the matter for fresh enquiry or further verification merely because books of account were not produced. A remand cannot be used to create jurisdiction or reopen the assessment in the absence of a recorded jurisdictional error. The Tribunal's order sustaining the remand was therefore unsustainable, and the impugned orders were set aside. Case-Laws VAT and Sales Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330640