9911796707
TMI Blog2001 (1) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the facts or recording any findings because of the fact that the essential controversy revolves around the question as to whether the order of remand which was passed by the appellate authority was justified or not. The appellant before us had effectively succeeded before the appellate authority to the extent that the order of the assessing authority had been set aside for the reason that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the present case, the powers exercised by the revisional authority were premature and unjustified, will have to be upheld. What has been pointed out is that the proceeding has not been finally concluded or decided in so far as it has been remanded for a de novo consideration and decision by the appellate authority and that the revisional authority has not indicated a sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. Under these circumstances, the exercise of powers by the revisional authority does appear to be untenable. 3.. The learned Government Advocate sought to point out that if the revisional authority has gone into the case on merits, that this Court ought not to interfere because it would be virtually a parallel situation as to what has happened when the case was to be decided de novo by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstrated that in the event of either of the parties being aggrieved by the order passed by the assessing authority, then the right of appeal is provided for, whereas from the order passed by the revisional authority, the appeal before the appellate authority is obliterated. 4.. Viewed at from any angle, procedurally, the exercise of power at the stage it was done is unjustified. The order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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