TMI Blog2011 (10) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... , does not appear to be justified since the Revenue lost its opportunity to cross-examine such evidence before the higher appellate forum of Tax Board. Particularly, when the Tax Board was aware of the matter that proceedings for 1998-99 on the issue of ₹ 1,79,812 demand was already remanded to the assessing authority who was seized of the said matter, the learned Tax Board in all fairness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R N. AND RAVI MALIMATH, JJ. For the Appellant : Sharad Tatiya on behalf of V.K. Mathur For the Respondent : Dinesh Mehta DR. VINEET KOTHARI J. These two revision petitions have been filed by the petitioner-Revenue against the order of the Tax Board dated September 17, 2003 whereby the assessee's appeal to the extent of imposition of tax of ₹ 3,96,117 for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-99, at page 4 of the impugned order also found that in respect of imposition of tax to the extent of ₹ 1,79,812 on some other issue, the Deputy Commissioner (Appeals) had remanded the case back to the assessing authority, which portion of the order of the Deputy Commissioner (Appeals) was upheld by the learned Tax Board also in the same order. The learned counsel for the Revenue, Mr. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the opinion that the cursory manner in which the learned Tax Board has accepted the trading account along with tax-paid bills produced by the assessee, does not appear to be justified since the Revenue lost its opportunity to cross-examine such evidence before the higher appellate forum of Tax Board. Particularly, when the Tax Board was aware of the matter that proceedings for 1998-99 on the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently, this court is of the opinion that the present revision petitions filed by the Revenue deserve to be allowed and the matter of assessment for both these years, viz., 1997-98 and 1998-99 deserves to be remanded back to the assessing authority, who will pass fresh assessment orders in pursuance of this remand order within a period of six months from today. In the result, both these revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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