2002 (11) TMI 763

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..... tribunal while allowing the second appeal of the assessee has remanded the matter to the assessing authority. 3.. Earlier the matter came to this Court by means of Trade Tax Revision No. 5 of 1999 and Trade Tax Revision No. 4 of 1999. Both the revisions were decided by the common judgment dated March 22, 1999 copy of which has been filed as annexure-4 to the revision. This Court remanded the m .....

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..... hat the High Court vide its order dated March 22, 1999 remanded the matter to the Tribunal to examine all the form XXXI and decide the matter as observed in the judgment. The Tribunal in the order has stated that form XXXI has not been produced nor the relevant files are available. The Tribunal recorded a finding that without examining the documents case cannot be decided. The Tribunal with the .....

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..... ty after partly allowing the appeal. When the relevant records were not available and without examining the records the matter cannot be decided, the Tribunal rightly remanded the matter. 7.. Counsel for the revisionist expressed his apprehension that matter may linger on and take long time due to the remand. Learned Standing Counsel has no objection that the assessing authority be directed to d .....

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