9911796707
TMI Blog2000 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal No. 204 of 1999 (1992-93). 2.. The facts giving rise to the present revision are that the applicant is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") and is engaged in the business of manufacture and sale of sugar, chemicals, etc. For the assessment year 1992-93 an ex parte assessment order was passed on March 8, 1996 again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal under section 9 of the Act against the order dated August 28, 1997. During the pendency of the appeal before the Deputy Commissioner (Appeals), the Tribunal vide order dated October 28, 1998 decided the appeal filed by the applicant against the order dated September 7, 1996 and confirmed the order of remand passed by the Deputy Commissioner (Appeals) with some modification. When the appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on est. It appears that the Commissioner of Trade Tax filed an application under section 22 of the Act before the Deputy Commissioner (Appeals) and also preferred an appeal under section 10 of the Act before the Tribunal against the order dated February 8, 1999. The Tribunal by the impugned order has allowed the appeal filed by the Commissioner and had set aside the order dated February 8, 1999. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of remand passed by the Deputy Commissioner (Appeals) but had given certain additional directions. The assessing authority had passed the assessment order on August 28, 1997 in compliance of the directions given by the Deputy Commissioner (Appeals) vide order dated September 7, 1996. The said order did not take into consideration the directions given by the Tribunal in the order dated October ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Khan v. Prescribed Authority 1978 ALJ 1189. 6.. Under section 10 of the Act the Tribunal has power to set aside and direct the assessing authority to pass fresh order for such further enquiry as may be specified. The assessing authority is bound under law to comply with the directions given by the Tribunal. In view of the aforesaid discussions, the impugned order cannot be sustained and is h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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