https://www.taxtmi.com/caselaws?id=459759 Where a material factual issue essential to disposal of an appeal has not been adjudicated, an appellate tribunal may remand the matter for fresh findings so that the controversy is properly determined. The text explains that if the record does not show whether the remittances covered by two notices were common, that unresolved fact must be tried by the adjudicating authority with evidence and reasons. It further notes that a quasi-judicial appellate forum has incidental power to remand in aid of natural justice, and that procedural principles consistent with Order 41 CPC may be applied for that limited purpose. en-us Wed, 05 Feb 2014 00:00:00 +0530 Thu, 26 Dec 2024 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459759 Where a material factual issue essential to disposal of an appeal has not been adjudicated, an appellate tribunal may remand the matter for fresh findings so that the controversy is properly determined. The text explains that if the record does not show whether the remittances covered by two notices were common, that unresolved fact must be tried by the adjudicating authority with evidence and reasons. It further notes that a quasi-judicial appellate forum has incidental power to remand in aid of natural justice, and that procedural principles consistent with Order 41 CPC may be applied for that limited purpose. Case-Laws FEMA Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459759