Thereโs an angel and a devil in every #appeal ๐๐
The angel says, โYouโve already gone through adjudication. Now let the #AppellateAuthority decide the matter.โ
The devil says, โWhy not send it back to the same authority and start all over again?โ
But Section 107(11) has something to say about that.
The #CalcuttaHighCourt has held that the Appellate Authority can confirm, modify or annul the order. It may conduct further inquiry where necessary but #remand is not one of the powers provided under the provision โ
And honestly, this is more than a procedural technicality.
For a #taxpayer, a remand can mean another round of proceedings, another set of submissions and sometimes, another long waitโฆ
So the question is not merely โ๐๐ฉ๐ข๐ต ๐ช๐ด ๐ต๐ฉ๐ฆ ๐ฐ๐ถ๐ต๐ค๐ฐ๐ฎ๐ฆ ๐ฐ๐ง ๐ต๐ฉ๐ฆ ๐ข๐ฑ๐ฑ๐ฆ๐ข๐ญ?โ
Sometimes, it is:
โ๐๐ข๐ด ๐ต๐ฉ๐ฆ ๐ข๐ฑ๐ฑ๐ฆ๐ญ๐ญ๐ข๐ต๐ฆ ๐ข๐ถ๐ต๐ฉ๐ฐ๐ณ๐ช๐ต๐บ ๐ฆ๐ท๐ฆ๐ฏ ๐ฑ๐ฆ๐ณ๐ฎ๐ช๐ต๐ต๐ฆ๐ฅ ๐ต๐ฐ ๐ต๐ข๐ฌ๐ฆ ๐ต๐ฉ๐ข๐ต ๐ณ๐ฐ๐ถ๐ต๐ฆ?โ
That is why understanding the limits of #StatutoryPowers matters just as much as understanding the #Tax demand itself.
The #Court has set aside the remand and directed the Appellate Authority to reconsider the appeal based on its existing findings.
In #Litigation, knowing the boundaries of the battlefield is half the battle โ๏ธ
๐๐ช๐ต๐ข๐ต๐ช๐ฐ๐ฏ – ๐/๐ด. ๐๐ฉ๐บ๐ข๐ฎ ๐๐ณ๐ข๐ฅ๐ฆ๐ณ๐ด & ๐๐ณ๐ด. ๐ท. ๐๐ต๐ข๐ต๐ฆ ๐ฐ๐ง ๐๐ฆ๐ด๐ต ๐๐ฆ๐ฏ๐จ๐ข๐ญ & ๐๐ณ๐ด., ๐๐๐ ๐๐ฐ. 2357 ๐ฐ๐ง 2025, ๐ฅ๐ฆ๐ค๐ช๐ฅ๐ฆ๐ฅ ๐ฃ๐บ ๐ต๐ฉ๐ฆ ๐๐ข๐ญ๐ค๐ถ๐ต๐ต๐ข ๐๐ช๐จ๐ฉ ๐๐ฐ๐ถ๐ณ๐ต ๐ฐ๐ฏ 9 ๐๐ถ๐ญ๐บ 2026.
