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    <title>2023 (2) TMI 1429 - Supreme Court</title>
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    <description>A remand under Order XLI of the Code of Civil Procedure should not be ordered routinely, because it prolongs litigation and is justified only where a re-trial is necessary, the existing evidence is insufficient, there was no real trial, or a party suffered material prejudice from lack of opportunity to adduce evidence. Where the record already contains evidence enabling proper appellate determination, the first appellate court should decide the appeal on merits rather than remand, even if the trial court omitted issues or left some factual questions unresolved. The Supreme Court held that the High Court&#039;s remand was unjustified and that the first appeal had to be heard and decided on merits.</description>
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      <title>2023 (2) TMI 1429 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=464399</link>
      <description>A remand under Order XLI of the Code of Civil Procedure should not be ordered routinely, because it prolongs litigation and is justified only where a re-trial is necessary, the existing evidence is insufficient, there was no real trial, or a party suffered material prejudice from lack of opportunity to adduce evidence. Where the record already contains evidence enabling proper appellate determination, the first appellate court should decide the appeal on merits rather than remand, even if the trial court omitted issues or left some factual questions unresolved. The Supreme Court held that the High Court&#039;s remand was unjustified and that the first appeal had to be heard and decided on merits.</description>
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