Suppose, AO/CIT issues the assessment order. Assessee appeals against the assessment 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. After reanalyseing AO give his report to appellate authority, that report is known as Remand Report.
Generally remand report will be called for by CIT appeals from AO when assessee furnishes fresh evidences which were not furnished before the AO during the assessment proceeding. AO Will examine the fresh evidences and will submit the remand report based on which appeal order will be passed
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