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Remand Report

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(Querist)
19 March 2011 Sir what is remand report issued by Income Tax Dept. and when it is issued and what are the reasons for issuing remand report ?
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Kumar

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Kumar (Expert)
20 March 2011
AO/CIT issues the assessment order. Assessee appeals against the order with appellate authorities. For which, the appellate authority may remand the case back to AO/ CIT, asking them to reanalyse the facts of the case.

Thus remanding is asking the lower authorities to reanalyse the case.
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