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2019 (4) TMI 6 - HC - VAT and Sales TaxJurisdiction - power of Assessing Authority - the Tribunal had decided the issue, on merits, in favour of the petitioner and had thereafter remanded the matter to the Assessing Authority on a limited question - whether the Assessing Authority had no jurisdiction to look beyond that order of the Tribunal or to examine any other or further issue in the proceedings thus remanded to it? Held that:- A finding recorded by the higher Appellate Authority or Court, that is otherwise binding on a lower authority, cannot be permitted to be disobeyed by the former - Once the power of the original/Assessing Authority was held to be subject to the directions of the higher Appellate Authority, clearly, the Assessing Authority is restrained from acting contrary to the directions issued by the higher Appellate Authority. Once the directions issued in the order of remand are binding on the Assessing Authority, the specific findings recorded by the higher Appellate Authority on specific issues have to be held binding on the Assessing Authority, as well. In the facts of the present case, the Assessing Authority would remain bound by the finding of the Tribunal on the issue of eligibility to exemption available to the assessee on Forms-D issued by such purchasing dealers/institutions, on the reasoning they may not be the Central Government or a State Government. That finding having attained finality, no contrary conclusion is permissible to be drawn. Similarly, the Assessing Authority is bound to consider the claim of exemption/concession made by the assessee on the strength of Forms-C, D and F etc., that were submitted by the assessee before the Tribunal by way of additional evidence, at that evidence was admitted by the Tribunal. The Assessing Authority cannot be permitted to ignore that evidence or to refuse to verify the claim of exemption/concession made on the strength of such evidence. The Assessing Authority cannot be permitted to ignore that evidence or to refuse to verify the claim of exemption/concession made on the strength of such evidence. Also, the Assessing Authority cannot rake up the same grounds to doubt the correctness of the books of accounts of the assessee for A.Y. 2005-06 (U.P. & Central) and 2006-07 (Central), as had found favour with that authority in the first innings of the assessment proceedings and which had been specifically disapproved by the Tribunal. Besides the above issues on which the Assessing Authority would remain bound by the findings and directions of the Tribunal contained in its order dated 16.10.2015, it would remain open to the Assessing Authority to raise such other and fresh questions and issues as may be found existing and relevant in the context of the fresh assessment orders to be passed upon the remand made by the Tribunal - At present, it cannot be said that the issues raised in the impugned notices are such as had been raised earlier and that had been decided by the Tribunal. No definite conclusion can be drawn in that regard. The impugned notices cannot be quashed in entirety. However, subject to the observations made above, the assessment proceedings may be completed and concluded as expeditiously as possible, strictly in accordance with law - petition disposed off.
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