TMI Blog2015 (4) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue and decided matter in favour of assessee - Commissioner of Commercial Taxes initiated suo-motto proceedings under Sec.35A of the Act and set aside the said order and restored the order of the First Appellate Authority, the effect of which is the Assessing Authority has to consider the case on merits afresh - Held that:- When a power is conferred on the revision authority to initiate suo-m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. - Decided against Assesseee. - CRP No.119 of 2011 (AIT) - - - Dated:- 10-7-2014 - N Kumar B Manohar, JJ. For the Appellant : Sri S Parthasarathi, Adv. For the Respondent : Smt S Sujatha, Govt. Adv. JUDGEMENT JUDGEMENT This revision petition is preferred by the assessee challenging the order passed by the Commissioner of Commercial Taxes under Sec. 35A of the Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the assessee by reducing the liability to tax. The Commissioner of Commercial Taxes initiated suo-motto proceedings under Sec.35A of the Act and set aside the said order and restored the order of the First Appellate Authority, the effect of which is the Assessing Authority has to consider the case on merits afresh. It is against the said order, the present revision is filed by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to interfere with the well-considered order passed by the revision authority. Under these circumstances, we pass the following order: The revision petition is dismissed. The matter is now relegated to the Assessing Authority. It is open to the assessee to appear before the Assessing Authority, produce all necessary documents and the Assessing Authority shall consider the claim on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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