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2015 (12) TMI 1194 - HC - VAT and Sales TaxBenefit under Section 9(1) of the DVAT for input tax credit - transactions involving the two firms were sham/bogus transactions - validity of order of the Objection Hearing Authority (OHA) to remand back the cast of AO - Held that:- Whatever may be the grievance with the Assessee as against the order dated 10th November, 2015, it would have to be agitated before the appropriate authority before whom an appellate remedy is available to the Assessee. In other words as and when the Assessee challenges the Assessing Authority's order dated 10th November 2015 before the OHA, on all grounds that are available to him in accordance with law, the said grounds would be examined on merits by the OHA. It is beyond the scope of the present appeal for this Court to examine the correctness of the said order. Any opinion expressed at this stage on any of the above contentions of the Assessee might prejudice the proceedings before the OHA and, therefore, the Court leaves open all the grounds that the Assessee has urged to be taken up before the OHA as and when the appeal is filed before it by the Assessee. - Decided against Assessee.
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