TMI Blog2022 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the High Court on the merits of the fresh assessment orders. If the fresh assessment orders would have gone against the State, in that case the State would have been the aggrieved party and the State could have raised the objection that pending suo moto revisional proceedings against the order of remand, the Assessing Officer ought not to have proceeded further with the fresh assessments. However, in the present case the fresh assessments have gone against the respective dealers. Therefore, as such the respective dealers were required to prefer the appeals before the First Appellate Authority against the fresh assessment orders. The judgment and orders passed by the High Court quashing and setting aside the fresh assessment orders i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 25.07.2012. The particulars in a tabular form are as under: Civil Appeal No. Assessment Year Assessed Tax Date of Order Civil Appeal No.7768 of 2021 2010-2011 9,10,608/- 25.07.2012 Civil Appeal No.7771 of 2021 2008-2009 7,07,031/- 25.07.2012 Civil Appeal No.7770 of 2021 2009-2010 10,73,119/- 25.07.2012 Civil Appeal No.7669-2021 2008-2009 10,25,321/- 25.07.2012 3. Feeling aggrieved a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer ought not to have proceeded further with the fresh assessment. 4. Feeling aggrieved and dissatisfied with the impugned judgment and orders passed by the High Court quashing and setting aside the fresh assessment orders, the State has preferred the present appeals. As per the Office Report, though served, nobody appears on behalf of the respondent(s). Therefore, the hearing is proceeded ex-parte. 5. Having heard learned counsel appearing for the State and considering the impugned judgment and orders passed by the High Court, we are of the opinion that the impugned judgment and orders passed by the High Court, quashing and setting aside the fresh assessment orders are unsustainable. 5.1 Firstly, the High Court ought not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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