9911796707
TMI Blog1994 (2) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... "C" forms before the first appellate authority, in Appeal No. 57 of 1988. The first appellate authority, by the order dated March 27, 1989, remanded the matter to the assessing authority to consider the "C" forms to be filed by the petitioners, after rectification, for the above turnover. The assessing officer, after remand, by the order dated August 18, 1989, has redone the assessment by levying concessional rate of tax at 1 per cent on a turnover of Rs. 1,00,82,805, out of the turnover of Rs. 1,21,05,095 covered by "C" forms. The remaining amount of Rs. 20,23,290 was subjected to tax at 10 per cent as the "C" forms filed against the said turnover, were found to be not acceptable, on the ground that the originals were not filed. The petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the appellate authority. In the said Appeal No. 10 of 1991, the petitioner, inter alia, challenged the disallowance of the concessional rate of tax on the turnover of Rs. 20,23,290. The appellate authority, by its order dated July 19, 1991, did not countenance the plea of the petitioners in the following terms: "In view of the above discussions, it is seen that the assessing officer is correct in observing that the "C" form in question was not considered for the purpose of assessment, since it was not a matter before the Tribunal. The contention of the appellant that this order dated November 30, 1990, of the assessing officer is to implement both the orders of the Deputy Commissioner and the Tribunal is incorrect. The order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1989, which has become final. In these circumstances, the appellate authority and the Tribunal rightly held that the question relating to the turnover of Rs. 20,43,522.90 cannot be agitated in the present proceedings as the order of the appellate authority dated March 27, 1989, in Appeal No. 57 of 1988 and the order of the assessing officer dated August 18, 1989 in respect of the turnover of Rs. 20,43,522.90 has already become final. 3.. Mr. Chandran, learned counsel for the petitioners submitted that subsequent to the order of remand dated September 20, 1989, in T.A. No. 454 of 1989, the orders of the assessing authority and the appellate authority, are merged in the order of the Tribunal and therefore, they are entitled to challenge t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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