2016 (1) TMI 908

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..... : MR. AKIL KURESHI, J 1. Petitioners have challenged a revisional order dated 15.07.2015 passed by the Commissioner of Commercial Tax in following background:- 1.1 The issue pertains to assessment year 1994-95. The petitioners, having carried the assessment in appeal, the appellate authority by order dated 18.07.2011, allowed the appeal in favour of the petitioners. It is undisputed that in cas .....

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..... s petition primarily on the ground that merely because the judgment of the Tribunal, which was in favour of the petitioner, has been carried in appeal by the Department, would not be ground to enable the Commissioner to exercise revisional powers and set aside the order of appellate authority. On the other hand, case of the Government is that the revisional powers can be exercised within time peri .....

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..... aggrieved by such judgment and challenged the same before the High Court, would not be ground enough to enable the Commissioner to exercise revisional powers and to set aside the order of appellate authority. At best, the Department, in order to pursue the issue further, could and in fact ought to have filed appeal against the order of the Joint Commissioner. 3. Under the circumstances, the impug .....

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