A remand report is a document submitted during legal or administrative
proceedings when a case or matter is sent back ("remanded") by a higher
authority, such as a court or appellate board, to a lower authority or
original decision-maker for further action or reconsideration. The remand
report typically contains findings, updates, or recommendations related to the
remanded issue. In criminal law context:
A remand report is often submitted by the investigating agency or police to
the magistrate when requesting that an accused person be remanded to custody
beyond the initial 24-hour period. This report usually accompanies the case
diary and provides the magistrate with the factual basis to decide whether
further detention is justified under Section 167 of the Criminal Procedure
Code (CrPC). The magistrate uses the remand report to assess the necessity of
remand, ensuring it is a judicial decision rather than a mechanical or
executive act
. In appellate or administrative proceedings:
When a court remands an appeal or case to a board or lower authority for
further proceedings, each party involved must submit a remand report within a
specified timeframe (e.g., 30 days). This report recommends procedures to
comply with the court's remand order and helps the board or authority govern
the remanded appeal or case effectively
. In income tax or assessment proceedings:
A remand report may be called for by appellate authorities from the assessing
officer to clarify or provide additional information on matters such as
reassessment or tax disputes. This report helps the appellate authority
understand the facts and grounds related to the reassessment or objections
raised by the assessee. It plays a critical role in ensuring proper procedure
and fairness in tax reassessment proceedings
. In summary, a remand report is a formal document submitted in response to a remand order, providing necessary information, evidence, or recommendations to facilitate further judicial, administrative, or investigatory action.
