Remand of penalty orders in appeal whether justified?
Meaning of Remand:When an appellate court sends an appealed case back to the trial court for further action, the case is said to be remanded. This usually happens if the trial judge has made an error which requires a new trial or hearing. Under Tax laws, in cases where penalty is imposed by the penalizing officer, the appellate authority may quash the penalty if its found to be imposed on illegal grounds It has been seen in some cases where the penalty orders that have been appealed against, are remanded back to the penalizing officer for deciding a fresh on such proceedings. The question arises where penalty orders suffers from procedural infirmities or where penalty has been imposed on a tax payer arbitrarily without following rules of natural justice, should these orders be quashed for want of legality or should they be remanded for fresh hearing to the penalizing officer and subjecting a tax payer to penal proceedings again? For example, in a recent case namely Snoline/S...