1993 (1) TMI 299

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..... this common judgment. I have heard Shri Bharat Ji Agarwal, learned Counsel for the applicant and learned Standing Counsel. The sales tax assessment of the petitioner was completed on 22-7-1989 by the Assistant Commissioner (Assessment). Against this order the applicant filed an appeal which was allowed by the Deputy Commissioner who remanded the case to the assessing authority. Thereafter a fresh .....

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..... that all the matters in respect of which the remand was made could have been disposed of by the Tribunal itself. For example, in Paragraph 4 of the impugned order it has been observed that the assessee had urged before the Tribunal that certain adverse inference, drawn by the appellate authority in respect of papers No. 1, 2 and 3 was not proper and the appellate authority has not expressed any op .....

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..... n arrange his financial matters accordingly. Judicial decisions in cases of businessmen must be rendered quickly so that the businessman can know the correct position and act accordingly. A businessman should not be kept on tenterhooks in the matter as has been done in this case, otherwise the time and skill which he would apply for developing his business will have to be diverted to looking after .....

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