https://www.taxtmi.com/caselaws?id=472140 Order XLI confines remand under Rule 23 to reversal of a decree disposing of a suit on a preliminary point. Rule 23-A permits remand in other matters only after reversal and where retrial is necessary. Where trial findings rest on the existing evidence, an appellate court must address them and give cogent reasons before reversal; inability to decide from the record alone does not establish necessity for retrial. Rule 27(1)(b) cannot admit additional evidence absent a party's request and identified necessity or substantial cause. A sufficient record requires appellate determination under Rule 24, not remand to cure evidentiary deficiencies. en-us Mon, 27 Feb 2023 00:00:00 +0530 Wed, 30 Sep 2026 15:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472140 Order XLI confines remand under Rule 23 to reversal of a decree disposing of a suit on a preliminary point. Rule 23-A permits remand in other matters only after reversal and where retrial is necessary. Where trial findings rest on the existing evidence, an appellate court must address them and give cogent reasons before reversal; inability to decide from the record alone does not establish necessity for retrial. Rule 27(1)(b) cannot admit additional evidence absent a party's request and identified necessity or substantial cause. A sufficient record requires appellate determination under Rule 24, not remand to cure evidentiary deficiencies. Case-Laws Indian Laws Mon, 27 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472140