TMI Blog2011 (4) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is by the assessee challenging the order passed by the revisional authority setting aside the order of the appellate authority and restoring the order passed by the original authority only on the ground that there was no sufficient opportunity to the assessee to contest the case sought to be made out. 2. The period in question is 2001-02. A common assessment order came to be passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and then, he proceeded to pass orders setting aside the order of the appellate authority on the ground that it is prejudicial to the revenue and the appellate authority has granted the benefit in the absence of any documents substantiating the claim. Aggrieved by the said order, the assessee is in appeal. 4. We have heard the learned counsel for the parties. 5. It is not in dispute that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the revisional authority and remitting the matter back to him giving an opportunity to the assessee to file his written objection and produce documents and thereafter, the revisional authority can pass orders on the merits and that would meet the ends of justice. In that view of the matter, we pass the following: ORDER The impugned order passed by the revisional authority under KST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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