https://www.taxtmi.com/caselaws?id=16423 In an appeal from conviction, an appellate court may reverse the finding and sentence, acquit or discharge the accused, or order a retrial, but it cannot direct a mere fresh decision or routine remand. Retrial is justified only where the trial is illegal, irregular, or otherwise defective. Where the court itself found that the Income-tax Act offences were not in force on the alleged dates, the prosecution was legally untenable and the appeal should have been decided on merits rather than sent back mechanically. Long pendency also weighed against remand. The remand order was therefore held unlawful, quashed, and the appeal restored for fresh adjudication. en-us Mon, 02 Mar 1998 00:00:00 +0530 Mon, 07 Sep 2009 16:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16423 In an appeal from conviction, an appellate court may reverse the finding and sentence, acquit or discharge the accused, or order a retrial, but it cannot direct a mere fresh decision or routine remand. Retrial is justified only where the trial is illegal, irregular, or otherwise defective. Where the court itself found that the Income-tax Act offences were not in force on the alleged dates, the prosecution was legally untenable and the appeal should have been decided on merits rather than sent back mechanically. Long pendency also weighed against remand. The remand order was therefore held unlawful, quashed, and the appeal restored for fresh adjudication. Case-Laws Income Tax Mon, 02 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16423