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2014 (7) TMI 491 - KARNATAKA HIGH COURTValidity of Commissioner's order in revision - Commission remanded back the matter to assessing officer instead of to the first appellate authority i.e Joint Commissioner - Held that:- A right of appeal is a statutory right given to the assessee under the Act and just because an appellate authority committed a mistake in passing the order, it does not mean the assessee, who has a right of appeal should be deprived or denied of that right itself. An examination of the assessment order by the appellate authority one way or the other, while can still leave an opportunity to the assessee to take up the matter further, by way of an appeal to the Tribunal, no order by an appellate authority one way or the other, can also deprive further opportunity to the assessee, if the assessee is aggrieved by the order of the appellate authority. Order of the Commissioner set aside only insofar as it relates to the order allowing the matter to stand as it is, but instead remand the matter to the first appellate authority for reconsideration of the appeal of the assessee on the merits of the appeal and in accordance with the statutory provisions. - Decided partly in favour of assessee.
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