1995 (7) TMI 408

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....heard Mr. Bharatji Agrawal, learned counsel for the assessee as well as Mr. R.D. Gupta, learned Standing Counsel for the respondent and perused the impugned judgment and other material brought on record. Mr. Bharatji Agrawal, learned counsel for the assessee, has contended that the impugned order of remand was totally unnecessary and the learned Tribunal could itself decide the appeal on the basis of the available material. On perusal of the impugned judgment, I find that the Tribunal has remanded the proceedings, to the assessing authority for the reason that the assessing authority had failed to make local inspection and to evaluate the extent of the damage caused by flood and seepage of nala water in the godown of the assessee wherein....

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....men must be rendered quickly so that the businessman can know the correct position and act accordingly. A businessman should not be kept on tenterhooks in the matter as has been done in this case, otherwise the time and skill which he would apply for developing his business will have to be diverted to looking after judicial matters. This will be against the interest of the nation which requires encouragement and development of business and industry..........." In that case also the remand order was made unnecessarily when the matter could be decided by the Tribunal on the available material but the learned Tribunal adopted an attitude to get rid of the case and avoid going into the matter deeply and decide the issue once and for all. Thi....