https://www.taxtmi.com/caselaws?id=29460 The Income-tax Appellate Tribunal's power to remand is discretionary and must be exercised judicially. Where the essential facts are already available from the assessment and appellate records, and the appeal can be decided on that material, a remand for further inquiry is unwarranted. Pending foreign exchange proceedings and the absence of some books did not justify sending the matter back when the question of accrual of income could be determined on the existing record. The Tribunal's remand was therefore treated as unjustified, and the matter was to be decided afresh without unnecessary remand. en-us Thu, 03 Sep 1981 00:00:00 +0530 Sat, 13 Mar 2010 10:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29460 The Income-tax Appellate Tribunal's power to remand is discretionary and must be exercised judicially. Where the essential facts are already available from the assessment and appellate records, and the appeal can be decided on that material, a remand for further inquiry is unwarranted. Pending foreign exchange proceedings and the absence of some books did not justify sending the matter back when the question of accrual of income could be determined on the existing record. The Tribunal's remand was therefore treated as unjustified, and the matter was to be decided afresh without unnecessary remand. Case-Laws Income Tax Thu, 03 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29460