9911796707
TMI Blog2007 (9) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97. Trade Tax Revision No. 1221 of 2007 for the assessment year 1993-94 is under section 22 of the Act. The brief facts of the case are that the applicant is a limited company having its registered office at Mumbai and the branch office in the State of U.P. at Agra. The applicant was carrying on the business of manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal by the impugned order allowed all the appeals and remanded back the matter to the assessing authority for afresh assessment and adjudication. Heard Sri Bharat Ji Agrawal, learned Senior Advocate, appearing on behalf of the applicant and Sri B.K. Pandey, learned Standing Counsel. The learned counsel for the applicant submitted that in the present case the question involved is pure que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the issue involved in the present case may be decided independently to the cases of the earlier years as each year is an independent year for the purposes of the assessment. Heard learned counsel for the parties. I have perused the order of the Tribunal. In my view, the order of the Tribunal remanding back the case to the assessing authority for adjudication of the issue afresh i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided independently as held by the apex court in the case of Bharat Sanchar Nigam Ltd. v. Union of India reported in [2006] 145 STC 91; [2006] 3 VST 95; [2006] 29 NTN 307. In view of the above, the order of the Tribunal is liable to be set aside and the matter is sent back to the Tribunal with the direction to decide the appeals afresh and to decide the issue involved in accordance to the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
