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2014 (7) TMI 887 - HC - VAT and Sales TaxRestoring of re assessment order - Exercise of suo moto revisional authority - Held that:- effect of the order passed by the Commissioner in exercising of revisional jurisdiction has virtually left the assessee without remedy of first appeal, as the Commissioner after setting aside the order of the first appellate authority has left the matter at that stage without directing the first appellate authority to examine the merits of the appeal and to pass orders by himself and not by remanding the matter to the original authority. - As there is a statutory bar for the first appellate authority to remand the matter to the assessing authority, to that extent, the order passed by the first appellate authority has undoubtedly committed an error in law - Matter remanded back - Decided in favour of assessee.
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