2004 (10) TMI 571

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..... sposal of another writ petition being W.P. No. 1097 of 2004, because both these writs are filed by the same petitioner and it involves the same point. The challenge in this writ is to a remand order dated May 29, 2004, passed by the Deputy Commissioner, Commercial Tax, Indore, in Revision No. 50 of 2004 (State) and Revision No. 21 of 2004 (Entry Tax) (annexure P12) which in turn set aside the ass .....

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..... the two traders, vis-a-vis school boys then no case for interference is called for at this stage by the High Court in writ jurisdiction. Submission of learned counsel for the petitioner was that when certain findings were recorded by the revisionary authority in petitioner's favour then in such circumstances, there was no need to remand the case or that revisionary authority should have itse .....

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..... tter of assessment. Indeed, in order to record a clear finding, it is necessary to first understand the modus operandi of the transaction. All this can be proved when all parties to the transaction are noticed, and documents exchanged inter se parties, nature of payment made are examined, etc. Learned counsel for the petitioner then placed reliance on two decisions reported in Dimple Overseas v. .....

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