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TMI Blog2007 (9) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 1991-92 and 1992-93. The dealer-opposite party (hereinafter referred to as the dealer ) was carrying on the business of foodgrains, oil-seeds, etc. It appears that the assessing authority has accepted the claim of the dealer but disallowed the claim of exemption on certain purchases on the ground that the dealer could not furnish the requisite form prescribed under section 3D(7) read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned to the dealer for re-submission. The appellate authority accepted the forms filed for the first time before it as an additional evidence. However, for the purposes of verification the matter was remanded back to the assessing authority. For the assessment year 1992-93, the appellate authority has also directed the assessing authority to return form IIIC(2) No. 298093 for filing of fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority without giving opportunity of rebuttal to the assessing officer as required under section 12B of the Act. He submitted that the first appellate authority after accepting the forms as an additional evidence has rightly remanded back the matter to the assessing officer to examine the forms. I find substance in the argument of the learned Standing Counsel. Section 12B of the U.P. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the opportunity of the rebuttal is provided to the assessing officer the claim against the additional evidence cannot be allowed straightaway. The Deputy Commissioner has rightly remanded back the matter to the assessing officer for examination and verification of the forms. The Tribunal has illegally interfered with the order of the Deputy Commissioner (Appeal). The order of the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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