TMI Blog1991 (1) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench I. According to the assessee the assessing authority had made the assessment order. An appeal was filed against the assessing order and the Assistant Commissioner (Judicial) remanded the case to the assessing authority with certain observations. The assessee went in appeal before the Sales Tax Tribunal. The Sales Tax Tribunal dismissed the appeal and refused to set aside the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to remand the matter to the Sales Tax Officer. The learned Standing Counsel has raised a preliminary objection that the order of remand was passed on August 29, 1987 and within the period of one year the assessment proceedings must have been completed. According to him in view of the law this revision has become infructuous and as such it should be dismissed. The learned counsel for the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Judicial) which was confirmed in appeal by the Sales Tax Tribunal, Ghaziabad Bench-I. According to the learned counsel for the applicant, a perusal of the order of the Sales Tax Tribunal relating to the assessment year 1981-82 will go to show that the assessing officer has not recorded the finding about the acceptance or rejection of the firing period disclosed by the assessee. The S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer for reassessment. Therefore in view of these facts the order of remand passed by the Sales Tax Tribunal, Ghaziabad, is liable to be set aside and the case must go back to the Sales Tax Tribunal, Ghaziabad Bench I, for deciding it afresh on merits. The revision is allowed. The order of remand dated August 29, 1987, is set aside and the case is remanded to Sales Tax Tribunal, Ghaziabad B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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