TMI Blog2010 (11) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the first appellate authority remanding back the matter to the assessing officer. For the month of September, 2008, the applicant had filed return claiming set-off of the tax paid by the seller on the basis of the invoices issued by the selling dealer with the amount of tax payable by the applicant. On inquiry, the assessing officer found that the invoices issued by M/s. Jai Kai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority has raised the demand of Rs. 97,257 and also levied the penalty under section 54 of the VAT Act. Being aggrieved by the aforesaid two orders passed by the assessing authority, the applicant filed two appeals before the Joint Commissioner (Appeal). The Joint Commissioner (Appeal) allowed both the appeals and remanded back the matter to the assessing authority. The appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have perused the impugned order. The counsel for the applicant submitted that to provide a fresh inning the matter should not be remanded back. In support of the contention he relied upon a decision of this court in the case of Abid Hasan Watch Company, Varanasi v. Commissioner of Sales Tax reported in [1995] UPTC 1035. The learned standing counsel submitted that no prejudice has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, no prejudice is caused to the applicant. I have considered the rival submissions of the parties and perused the impugned order. I do not find any error in the order. No prejudice is caused by remanding back the matter to the assessing officer to make fresh inquiry, which appears to be in the interest of the assessee itself. In order to arrive at a conclusion whether the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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