https://www.taxtmi.com/caselaws?id=26215 Section 34(3) of the Kerala General Sales Tax Act allows the appellate authority to confirm, reduce, enhance, annul, or set aside an assessment and direct fresh enquiry, together with incidental powers needed to give effect to that jurisdiction. A direction requiring the assessing authority to accept specified books of account and recompute the assessment was treated as improper because it fettered the assessing authority's discretion and went beyond a lawful remand. The appropriate course was either to decide the assessment on the materials or to remit it for fresh disposal with liberty to examine the books independently. The revision was nonetheless dismissed, and the assessment order remained undisturbed. en-us Thu, 31 Oct 1985 00:00:00 +0530 Fri, 23 Aug 2013 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26215 Section 34(3) of the Kerala General Sales Tax Act allows the appellate authority to confirm, reduce, enhance, annul, or set aside an assessment and direct fresh enquiry, together with incidental powers needed to give effect to that jurisdiction. A direction requiring the assessing authority to accept specified books of account and recompute the assessment was treated as improper because it fettered the assessing authority's discretion and went beyond a lawful remand. The appropriate course was either to decide the assessment on the materials or to remit it for fresh disposal with liberty to examine the books independently. The revision was nonetheless dismissed, and the assessment order remained undisturbed. Case-Laws Income Tax Thu, 31 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26215