https://www.taxtmi.com/caselaws?id=60340 An appellate authority under section 62 of the Estate Duty Act may order further enquiry before disposing of an appeal, but it cannot delegate matters within its own competence to the lower authority. The question whether the appeal was properly instituted, including alleged impersonation and validity of the appeal, had to be decided by the Appellate Controller himself and could not be remanded for determination. Remand is permissible only where the appellate authority cannot reach a conclusion on the material already before it and genuine further enquiry is necessary. The remand order was therefore invalid and was set aside, with the matter sent back for disposal according to law. en-us Thu, 23 Oct 1986 00:00:00 +0530 Tue, 04 Jan 2011 17:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60340 An appellate authority under section 62 of the Estate Duty Act may order further enquiry before disposing of an appeal, but it cannot delegate matters within its own competence to the lower authority. The question whether the appeal was properly instituted, including alleged impersonation and validity of the appeal, had to be decided by the Appellate Controller himself and could not be remanded for determination. Remand is permissible only where the appellate authority cannot reach a conclusion on the material already before it and genuine further enquiry is necessary. The remand order was therefore invalid and was set aside, with the matter sent back for disposal according to law. Case-Laws Income Tax Thu, 23 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60340