2011 (4) TMI 1240

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....te, The judgment of the court was delivered by N. KUMAR J.-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 questi....

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....he assumption that the assessee has filed written objection 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 cou....