TMI Blog2023 (1) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ural justice - HELD THAT:- The Commissioner of Taxes, respondent No.2, has not properly appreciated the documents on record and could have more vigilant while passing the order and as such, it would be appropriate to remand the matter back for fresh consideration. Petition allowed by way of remand. - CRP No.41/2021 - - - Dated:- 11-1-2023 - HON BLE THE CHIEF JUSTICE (ACTING) HON BLE MR. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for computation of tax for the assessment year 2014-15. 3. In the present revision petition, petitioner has prayed for the following reliefs: i) Admit the petition, ii) Issue notice upon the respondents, iii) After hearing the petition be pleased to set aside the impugned order of Assessment dated 29.10.2019 (Annexure-1) and order of the respondent No.2 dated 12.02.2021 (Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a revision petition before the respondent No.2, the Commissioner of Taxes, Government of Tripura. But the respondent No.2 dismissed the revision petition being Revision Case No.01/CH-VIII/2020 filed by the petitioner upholding the order of the assessing authority without applying his mind to the facts and circumstances involved in the said petition. Aggrieved thereby, the petitioner has file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes, Government of Tripura, respondent No.2 herein. Mr. K. De, learned Addl. Government Advocate, has fairly supported the proposal given by the learned senior counsel for the petitioner. 6. Having heard the submissions of learned counsel of both sides and also considering the proposal advanced, we are of the opinion that the Commissioner of Taxes, respondent No.2, has not properly apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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