2000 (3) TMI 992

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..... rom the Tribunal's order shows that the Tribunal was of the view that once the order is quashed by the Assistant Commissioner, he could not in law remand the case for a decision afresh. As has been noted, before the Assistant Commissioner the counsel for the respondent had contended that the ex parte order should have been set aside because no notice had been received. When principles of natural j .....

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..... assessment order was issued. It was contended that the said assessment should be set aside. The submission was accepted and the Assistant Commissioner, Sales Tax, Kanpur, while allowing the appeal set aside the assessment order and directed the officer to decide the case again on merits. 3.. In an appeal, the Tribunal, inter alia, has held as under: "Beside this when learned Assistant Commissio .....

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..... Commissioner, he could not in law remand the case for a decision afresh. As has been noted, before the Assistant Commissioner the counsel for the respondent had contended that the ex parte order should have been set aside because no notice had been received. When principles of natural justice are stated to have been violated it is open to the appellate authority, in appropriate cases, to set asid .....

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