9911796707
TMI Blog1984 (1) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... acting as the Assessing Authority under the Act at the material time. The authority enhanced the gross turnover of the petitioner by Rs. 2,50,000, disallowed sale worth Rs. 22,634.05 made to Prem Nath Aggarwal, a registered dealer, and imposed a penalty of Rs. 1,322 on the petitioner under section 10(7) of the Act. In this manner, an additional demand of Rs. 14,545.99 was created against the petitioner. The petitioner went in revision against this order. The revising authority, namely, Shri Jagat Singh Malhotra, acting as Additional Assistant Excise and Taxation Commissioner, Punjab, vide his order dated 17th March, 1964, allowed the revision petition. The operative portion of the said order reads as under: "...In view of this, the case i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority was invalid, which was consequently quashed. The department went in revision against this order, which was also dismissed. The petitioner made an application for refund of the tax on the ground that when the assessment itself had been quashed, it was entitled to receive back the entire tax paid by it. This prayer made by the assessee was rejected by the departmental authorities and on its prayer the following question of law has been referred to us for our opinion by the Sales Tax Tribunal, Punjab: "Whether, on the facts and circumstances of the case, order dated 17th March, 1964, passed in revision by Shri J.S. Malhotra, Additional Assistant Excise and Taxation Commissioner, Punjab, has the effect of setting aside the orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Court in Gurcharan Singh v. State of Punjab 1979 PLJ 274, which arose under the Punjab Security of Land Tenures Act. While considering the question of remand, the learned Chief justice observed that after remand it would be open to the party concerned to raise all legal and factual objections before the authority concerned to decide the matter. The learned counsel has also placed reliance on J.K. Cotton Spinning Weaving Mills Co. Ltd. v. Commissioner of Income-tax, U.P. [1963] 47 ITR 906 (All.). Therein, it was observed as under: "When an Income-tax Officer makes a fresh assessment in compliance with the Appellate Assistant Commissioner's directions, he is of course bound by the directions, but, subject to them, he has the same p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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