TMI Blog2014 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, in exercise of his suo motu revisional powers available under section 22A of the Act relating to two assessment periods, namely, 2003-04 and 2004-05. The Additional Commissioner while exercising suo motu revisional powers has set aside the common appellate order passed by the Joint Commissioner of Commercial Taxes. The two appeals preferred by the assessee relating to the assessment period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the assesseeappellant and Smt. Sujatha, learned Additional Government Advocate appearing for the respondent-Revenue. Mr. Kamath has raised several contentions to make good that the order passed by the Additional Commissioner is not tenable in law. At the most, in view of the liberty that had been reserved by the Appellate Commissioner, the assessing authority had f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the first appellate authority if it is found that the order has resulted in detriment to the interest of the revenue and even the order is otherwise sustainable in law. Though Mr. Kamath has raised many other contentions to submit on the merits of the correctness or otherwise of the order, insofar as it relates to determination of tax liability and passing of the reassessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. It is only for this reason, we interfere in these appeal for setting aside the order of the revisional authority, but to the extent of modifying the order to one of a remand to the first appellate authority who has to look into the appeal afresh and pass orders by himself one way or the other, but not by resorting to remand the matter to the assessing authority. The appeals are allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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