1985 (3) TMI 245

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..... gra, dated 22nd May, 1984, relating to the assessment years 1975-76, 1977-78 and 1978-79. Since these revisions have been filed against a common order passed by the Tribunal, they are being disposed of by a single order. The assessee was a manufacturer of bricks. The disclosed turnovers of the assessee for the years in question were not accepted and best judgment assessments were passed by the .....

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..... s were necessitated. A perusal of the order passed by the Tribunal shows that it has narrated the arguments advanced on behalf of the assessee and the reply of the State representative. It is strange that the Tribunal without giving reasons on the controversy involved in the instant cases and also without rejecting the arguments advanced on behalf of the assessee disposed of the appeals in a curso .....

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..... x Officer. It is also pertinent to mention that the revenue did not file any appeal before the Tribunal and it is only the assessee which was aggrieved against the fixation of the turnovers by the Assistant Commissioner (Judicial). In view of the aforesaid fact the remand of the cases back to the assessing authority was wholly uncalled for. The order passed by the Tribunal is a very cryptic order. .....

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