https://www.taxtmi.com/caselaws?id=311788 Where a first appellate authority has remanded a tax matter for fresh consideration, the Tribunal should not interfere unless it addresses the need for proper verification of the material evidence and the requirement of a reasoned decision after hearing the assessee. The text emphasises that, if purchases and supporting documents remain insufficiently examined, a fuller inquiry by the Assessing Authority is necessary. The operative effect is that the matter should be sent back for fresh adjudication with adequate opportunity to the assessee to place supporting material and with a fresh reasoned order on record. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 13 Jan 2024 08:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311788 Where a first appellate authority has remanded a tax matter for fresh consideration, the Tribunal should not interfere unless it addresses the need for proper verification of the material evidence and the requirement of a reasoned decision after hearing the assessee. The text emphasises that, if purchases and supporting documents remain insufficiently examined, a fuller inquiry by the Assessing Authority is necessary. The operative effect is that the matter should be sent back for fresh adjudication with adequate opportunity to the assessee to place supporting material and with a fresh reasoned order on record. Case-Laws VAT and Sales Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311788