TMI Blog2016 (8) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This revision is directed against an order dated 11.04.2005 of the Tribunal which has proceeded to remit the proceedings in question to the Deputy Commissioner whose order made in purported exercise of powers under Section 10-B of the U.P. Trade Tax formed subject matter of consideration. The undisputed facts appear to be that the revisionist who was engaged in the manufacture of steel casting was subjected to assessment proceedings and the order of assessment came to be made on 5.12.1996. The Deputy Commissioner proceeded to assume jurisdiction by issuing a show cause notice calling upon the revisionist to explain why the order of assessment be not revised. It becomes relevant to note here that Section 10-B of the Act confer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;देश देखा - नि : संदेह डि 0 कमि 0 कार्यपालक ने अधिनियम की धरा १० बी में अपेक्षित पूर्व शर्त की कर्निर्धारन अधिकारी कि आदेश उपलब&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ते हुआ अतिरिक्त जाँच एवं तत्यों के संग्रह का एक अतिरिक्त अवसर दिया है जो निश्चित रूप से १० बी में की परिधि के बहार है - निस ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pertinent to note here that the recital in the order of the Tribunal that the relief claimed by the revisionist was restricted to directions of the Deputy Commissioner remanding the proceedings is patently incorrect. As the prayer in the memo of appeal preferred by the revisionist would indicate the relief sought was that the order of the Deputy Commissioner be set aside and the order of the assessing authority be restored. The Tribunal was therefore clearly incorrect in proceeding to record that the challenge was to the remand of proceedings only. More fundamentally, this Court fails to appreciate the course of action adopted by the Tribunal where after recording that no circumstances existed or warranted exercise of powers under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the order impugned and which assigns a statement allegedly made by the counsel for the revisionist is concerned, it becomes relevant to note that even though the said statement is disputed by the learned counsel for the revisionist at this stage and which submission or contention obviously cannot be countenanced by this Court in revision, the same would not make any difference to the ultimate conclusion at which this Court has reached. The mere consent of the counsel for the revisionist to produce the relevant books of accounts would clearly not confer the Deputy Commissioner with jurisdiction or authority to reopen or reassess the order of assessment bearing in mind the fact that he was exercising powers of revision. Accordingly a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
