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2017 (3) TMI 401 - KARNATAKA HIGH COURTLegality and validity of suo motu revisional order passed by the Joint Commissioner - the assessee has been deprived of his right to object to the levy of higher rate of tax of 12.5% on the sale of second hand Tippers - Held that: - once all the orders passed by the authorities below were set aside by the learned Tribunal, the learned Tribunal ought to have directed the assessing authority to pass fresh orders in accordance with law. Not having done that, even though the records were sent back to the assessing authority under the impugned order, we are of the opinion that the assessee as well as the purchaser of the second hand Tippers have been deprived of their legal rights to raise their contentions before the assessing authority, even though the orders of the lower authorities were set at naught and matter was sent back by the Tribunal to square one, in the absence of any further directions by the learned Tribunal, this difficulty has arisen - matter will now stand restored back to the assessing authority and the assessing authority will be required to undertake the assessment procedure afresh - petition allowed by way of remand.
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