https://www.taxtmi.com/caselaws?id=406924 The Tribunal should not remand a matter to the Assessing Authority without first examining the record and deciding the appeal on merits, especially where the first appellate authority has already recorded findings on the disputed transactions. As the final fact-finding authority, the Tribunal is expected to address the material on law and facts rather than send the dispute back for fresh adjudication. A remand in such circumstances is unnecessary and prolongs the litigation. The Karnataka HC therefore quashed the remand order and directed a fresh decision on merits, accepting the assessee's challenge to that extent. en-us Fri, 09 Apr 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406924 The Tribunal should not remand a matter to the Assessing Authority without first examining the record and deciding the appeal on merits, especially where the first appellate authority has already recorded findings on the disputed transactions. As the final fact-finding authority, the Tribunal is expected to address the material on law and facts rather than send the dispute back for fresh adjudication. A remand in such circumstances is unnecessary and prolongs the litigation. The Karnataka HC therefore quashed the remand order and directed a fresh decision on merits, accepting the assessee's challenge to that extent. Case-Laws VAT and Sales Tax Fri, 09 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406924