2021 (11) TMI 736

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..... THAT:- The assessee filed appeal before Commissioner (Appeals) against rejection of reassessment request made by them before the assessing authority. Therefore, the assessment was very much alive before the Commissioner (Appeals). There is no other remedy available for the assessee except to file an appeal before the Commissioner (Appeals). Therefore, now the Revenue cannot challenge the directio .....

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..... als) whereby the learned Commissioner (Appeals) directed the assessing authority for reassessment of the Bill of Entry. The case of the Revenue is that respondent should have appealed before the Commissioner (Appeals) against the assessment of the Bill of Entry whereas they have filed appeal against the rejection of reassessment made by the assessing authority. 2. Shri Ramesh, learned Counsel a .....

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..... Revenue cannot challenge the direction of reassessment given by the Ld. Commissioner. Therefore, on this score Revenue appeal does not sustain. Accordingly, Revenue appeal is dismissed. The assessing authority is directed to reassess the Bill of Entry as directed by the Ld. Commissioner (Appeals) in the impugned order. The stay application also stands disposed of accordingly. (Dictated and Pron .....

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