9911796707
TMI Blog2018 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the revisionist and learned Additional Chief Standing Counsel for the State. This revision has not been admitted as yet but on 18.05.2001 an interim order was passed to the effect- "The Assessing Authority shall proceed after the remand of matter in accordance with law but no final order shall be passed till the next date of listing." The facts of the case in brief are that the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority should have proceeded with the matter but could not have passed the final order. Shri Pradeep Agarwal, learned counsel appearing for the revisionist says that in fact no proceedings could be held before the Assessing Authority after passing of the interim order by this Court on 18.05.2001. Now the twist in the tail is on account of another factor i.e. the judgment dated 12.04.2018 passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. After hearing learned counsel for the parties and perusing the records this Court does not find any question of law involved herein so as to exercise revisional powers under section 11 of the U.P. Trade Tax Act 1948. The Tribunal in second appeal has remanded the matter back to the First Appellate Authority after setting aside the First Appellate Order for having a re-look at the matter. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The First Appellate Authority shall proceed to decide the appeal of the revisionists afresh as early as possible, say within 6 months positively from the date a certified copy of this order is submitted before it. " Now an incongruous situation has arisen where under the impugned order so far as this revision is concerned the matter stands remanded to the Assessing Authority whereas for the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Appellate Authority are set-aside only to facilitate the aforesaid exercise. The First Appellate Authority shall now proceed to consider the First Appeal of the revisionist herein pertaining to the assessment year 1995-96 in terms of the judgment dated 12.04.2018 quoted hereinabove. All pleas are open for being raised before the First Appellate Authority. The revision is disposed of at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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