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2011 (4) TMI 123 - PATNA HIGH COURTSearch and seizure - Revision - Valuation report - It is manifest from a perusal of the assessment orders that the two assessees assumed an abnormally defiant approach, and refused to disclose informations called for by the learned Assessing Officer in spite of repeated notices and calls - the assessees are extremely dishonest persons who have no respect for the laws of the land, the established procedure, and the authorities charged with the duties under the Act. - the learned Tribunal has failed to attach due importance to the vital omissions indicated by the learned Commissioner. In such a situation, the two judgments relied on by the learned counsel for the assessees are inapplicable to the facts and circumstances of the present case. The issues are indeed not concluded by findings of facts. The superior court or quasi-judicial authority should normally act with restrain while setting aside the impugned order with a view to remit the matter to the same authority or the court, because such an order of remand sets at naught the entire effort made till then to resolve the dispute. The function of the appellate court is to rectify the errors and the mistakes committed in the impugned order. An order of remand can be passed under limited circumstances so that no injustice is done to any side. It is equally well settled that the superior court or quasi judicial authority do not normally interfere with an order of remand where the parties will have adequate & reasonable opportunity to present their cases. In the present case, the learned Commissioner remitted the matter for valid reasons discussed in detail in his orders, and the learned Tribunal erred in interfering with the same for unconvincing reasons and perfunctory approach. - Order of CIT u/s 263 restored.
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