https://www.taxtmi.com/caselaws?id=190101 Appellate tax authorities under the Income-tax Act may confirm, modify, annul or set aside an assessment and may direct further enquiry or remand, but the power must be exercised judicially on recognised legal principles. A remand is justified where the record is inadequate for a proper decision, material issues remain unresolved, accounts contain discrepancies needing verification, or further investigation is required in the interests of justice. On the facts noted, the assessment record showed serious defects, unanswered matters required enquiry, and the assessee was to be given a proper opportunity. No clear abuse of discretion, miscarriage of justice, or legal impropriety in the remand was established. en-us Mon, 21 Jan 1957 00:00:00 +0530 Mon, 06 Feb 2017 15:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190101 Appellate tax authorities under the Income-tax Act may confirm, modify, annul or set aside an assessment and may direct further enquiry or remand, but the power must be exercised judicially on recognised legal principles. A remand is justified where the record is inadequate for a proper decision, material issues remain unresolved, accounts contain discrepancies needing verification, or further investigation is required in the interests of justice. On the facts noted, the assessment record showed serious defects, unanswered matters required enquiry, and the assessee was to be given a proper opportunity. No clear abuse of discretion, miscarriage of justice, or legal impropriety in the remand was established. Case-Laws Income Tax Mon, 21 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190101