https://www.taxtmi.com/caselaws?id=200007 An appellate authority may remand an assessment for fresh verification, but it should not simultaneously record adverse findings on the merits after deciding that reconsideration is required. Such inconsistent directions are unsustainable because they may prejudice the subordinate assessing authority, which must act independently on remand. The proper course is a limited remand for fresh assessment in accordance with law, with the assessee given a fresh opportunity and personal hearing. The adverse merits findings were therefore vacated, and the matter was sent back for reconsideration on the records without being influenced by the earlier observations. en-us Thu, 04 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200007 An appellate authority may remand an assessment for fresh verification, but it should not simultaneously record adverse findings on the merits after deciding that reconsideration is required. Such inconsistent directions are unsustainable because they may prejudice the subordinate assessing authority, which must act independently on remand. The proper course is a limited remand for fresh assessment in accordance with law, with the assessee given a fresh opportunity and personal hearing. The adverse merits findings were therefore vacated, and the matter was sent back for reconsideration on the records without being influenced by the earlier observations. Case-Laws VAT and Sales Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200007