2000 (1) TMI 948

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..... r of the Board holding the same to be infructuous. 2.. The Board has noticed that by the order of the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur, dated July 18, 1994, had allowed the appeals of the assessee and remanded the case back to the assessing officer for making fresh assessment orders. Aggrieved by the order of the Deputy Commissioner (Appeals), the petitioner pr .....

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..... endent finding has not been reached by the assessing officer, nor was he required to. Therefore, making of assessment on that basis cannot deprive the Revenue from challenging the finding of the Deputy Commissioner (Appeals) on the merits before the Board. The Board could not decline to decide that issue by resorting to short circuit the proceeding. The fact is that these appeals before the Board .....

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