TMI Blog2018 (3) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - since at the stage of assessing authority the loading/re-assessment was done arbitrarily and no speaking order was passed, there is a clear violation of the process of re-assessment as provided under Section 17(6) - The Commissioner (Appeals) in absence of any speaking order cannot decide the matter on either side, therefore, he was right in directing the assessing authority to pass a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have directed for passing a speaking order on re-assessment. He could have passed the order on merit since the Commissioner (Appeals) has no power to remand the case back to the Assistant Commissioner for speaking order. 2. We heard the learned AR. However, none appeared on behalf of the respondents. Since the appeals lie in a narrow compass, we take up the appeals for disposal. 3. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the direction given by the learned Commissioner (Appeals) in the impugned order. Accordingly, all the appeals are disposed of by way of remand to the adjudicating authority/assessing authority for deciding the re-assessment by passing a speaking order. Needless to say the assessing authority should observe the principles of natural justice. (Pronounced in Court on 31.01.2018) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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