1987 (3) TMI 487

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..... e made for ex-U.P. principals as an agent. The assessing officer recorded the findings that the purchases made by the assessee were debited in the name of ex-U.P. principals right on the date when the purchases were made, that the goods so purchased were dispatched to the ex-U.P. principals either on the same day or in some cases even beyond a week and that the assessee has not shown any written o .....

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..... cumstances of this case, there is no justification for remand, but the Tribunal ought to have given its own judgment on the basis of the entire material available on the record. The revision is, therefore, allowed and the Tribunal's order dated 21st February, 1986 is set aside. Let a copy of this order be sent to the Tribunal to pass an order under section 11(8) of the Act, 1948 to dispose of th .....

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