https://www.taxtmi.com/caselaws?id=342484 Upon remand, the assessing authority may consider material filed during the remanded proceedings, because the reassessment is exercised under original jurisdiction subject to the remand directions and need not be confined to the earlier record. Additional Form-F evidence filed in second appeal should be examined on merits where the reason for late production is apparent from the record, rather than rejected solely for being filed at the appellate stage. Stock transfer claims supported by vouchers, bilties and other material cannot be disallowed without addressing whether Form-F was mandatory for the relevant period and whether the existing record otherwise establishes the transfer; the matter therefore required fresh consideration on the existing record. en-us Wed, 26 Apr 2017 00:00:00 +0530 Fri, 05 May 2017 07:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342484 Upon remand, the assessing authority may consider material filed during the remanded proceedings, because the reassessment is exercised under original jurisdiction subject to the remand directions and need not be confined to the earlier record. Additional Form-F evidence filed in second appeal should be examined on merits where the reason for late production is apparent from the record, rather than rejected solely for being filed at the appellate stage. Stock transfer claims supported by vouchers, bilties and other material cannot be disallowed without addressing whether Form-F was mandatory for the relevant period and whether the existing record otherwise establishes the transfer; the matter therefore required fresh consideration on the existing record. Case-Laws VAT and Sales Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342484