https://www.taxtmi.com/caselaws?id=189064 A remand in tax proceedings should be ordered only for compelling reasons and not where the appellate or revisional authority can itself decide the dispute on merits. Repeated remands were disapproved because they defeat finality and create avoidable uncertainty in business matters. The Tribunal's remand to the appellate authority was therefore set aside, and the Tribunal was directed to hear and decide the parties' appeals on merits within the stipulated time. en-us Mon, 18 Jan 1993 00:00:00 +0530 Tue, 27 Dec 2016 15:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189064 A remand in tax proceedings should be ordered only for compelling reasons and not where the appellate or revisional authority can itself decide the dispute on merits. Repeated remands were disapproved because they defeat finality and create avoidable uncertainty in business matters. The Tribunal's remand to the appellate authority was therefore set aside, and the Tribunal was directed to hear and decide the parties' appeals on merits within the stipulated time. Case-Laws VAT and Sales Tax Mon, 18 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189064