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TMI Blog1990 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... 87-88. 2.. It seems that originally when the assessment was made a dispute arose with regard to the question whether the turnover which was brought to tax is out of the sale of the scrap or condemned vehicles, etc. For this purpose the appellate authority remitted back the matter to the assessing officer to make a fresh assessment. As against this the first respondent passed the very same order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the turnover of the buses sold as single unit and assess at 15 percent and other various scraps at 5 per cent which has been carried out in this office assessment proceedings in TNGST No. 424857/86-87, dated 15th December, 1989, in TNGST No. 424857/87-88 dated 15th December, 1989, by making fresh assessment orders. (3) As such, no appeal order against these assessment orders lie, before the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n may be re-presented along with this check slip on or before 20th January, 1990." 3.. Mr. R. Lokapriya appears for the respondents. Mr. S. Ramanathan, learned counsel appearing for the petitioner, contends that it is not open to the second respondent to ask for such an endorsement from the assessing authority. I think learned counsel for the petitioner is quite right in his submission. In South ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before the Appellate Assistant Commissioner against the very same order passed by the Appellate Assistant Commissioner himself. I think that the assessing officer has gone at a tangent and returned the papers to the petitioner without understanding the provisions of the Act or the powers of the appellate authorities. The return made by the assessing authority is wholly unwarranted on the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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