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    <title>2017 (10) TMI 324 - MADRAS HIGH COURT</title>
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    <description>Where the assessee&#039;s claim depended on documentary proof of a lower resale price for superior kerosene oil, the Madras HC declined to enter a factual enquiry on the sufficiency of the documents at writ stage. As the controversy required verification of supporting material, the Court set aside the appellate order and remitted the matter to the appellate authority for fresh consideration. The assessee was permitted to produce the required documents within the time granted, and the dispute was reopened for decision in accordance with law.</description>
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      <description>Where the assessee&#039;s claim depended on documentary proof of a lower resale price for superior kerosene oil, the Madras HC declined to enter a factual enquiry on the sufficiency of the documents at writ stage. As the controversy required verification of supporting material, the Court set aside the appellate order and remitted the matter to the appellate authority for fresh consideration. The assessee was permitted to produce the required documents within the time granted, and the dispute was reopened for decision in accordance with law.</description>
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