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TMI Blog2008 (8) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 relevant to the assessment year 1996-97 in connection with the proceedings under section 21 of the U.P. Trade Tax Act, 1948 whereby and whereunder it has set aside the order of remand passed by the first appellate authority. The facts are not much in dispute. The present case arises out of the reassessment proceedings initiated under section 21 of the U.P. Trade Tax Act, 1948 relevant t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the first appellate authority before whom it was urged by the dealer that no opportunity of hearing was afforded to it by the assessing officer while passing the order under section 21 of the Act. The said contention did find favour with the first appellate authority who consequently set aside the reassessment order and remanded the matter back for fresh consideration after giving a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified to quash the order of the first appellate authority whereby the case was remanded back to the assessing officer to pass an order afresh under section 21 after making detailed enquiry in respect of the information received against the dealer by depriving the opportunity of conducting enquiry by the Department? Heard the learned counsel for the parties and perused the record. The main co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored back to the assessing officer to grant a fresh opportunity of hearing. Evidently, no such finding, as assumed by the Tribunal in its order that it was found by the first appellate authority that the said information does not relate to the dealer, was recorded. The Tribunal, thus, proceeded to decide the appeal on presumption and assumption. The order of the Tribunal is perverse as it is b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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