2013 (12) TMI 1026

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..... , learned counsel for the assessee/revisionist. Sri U.K.Pandey has appeared for the respondent/department. The assessee/revisionist is dealing in sale and purchase of paper. The proceedings of assessment for the assessment year 2004-05 were finalized vide order dated 16.5.2006 and the tax liability at the rate of 4% was created against the assessee/revisionist. The Additional Commissioner, Comme .....

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..... of the Act is illegal. Accordingly after setting aside the same remanded the matter to the assessing authority for passing afresh order. The assessee/revisionist was not satisfied by the order of remand and preferred an appeal to the tribunal which has been dismissed by the impugned order dated 22.5.2013. It may be worth noting that on an application under Section 22 of the Act, the tribunal mo .....

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..... f the first appellate authority. Sri Kunwar Saksena, learned counsel for the assessee/revisionist has placed reliance upon a Division Bench decision of this Court in the case of M/s. Indo National Limited, Ghaziabad Vs. State of U.P. and another 1995 UPTC 924 to contend that issuance of notice itself is bad and suffers from jurisdictional error. The issue as to the validity of the notice on any .....

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..... authority. In the absence of any material to show the date of service of said order upon the assessing authority or the period of stay, if any, which has to be excluded in computing the limitation, this Court is at a loss to record any finding in this regard. Sri Saksena has relied upon 1988 UPTC 1238 Commissioner of Sales Tax, U.P., Lucknow Vs. M/s. Anoop Wines, Khuldabad, Allahabad which has b .....

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..... n be decided by the assessing authority during reassessment. In view of the aforesaid facts and circumstances, I am of the view that the revision does not involve any question of law and the order of remand causes no prejudice to the assessee/revisionist. Accordingly, I find no merit in this revision and the same is dismissed with no order as to costs.
Case laws, Decisions, Judgements, Order .....

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