2008 (7) TMI 894

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..... d Tax Board held that there was no justification on the part of the appellate authority, namely, Deputy Commissioner (Appeals) to remand the case back to the assessing authority vide order dated October 10, 2005 as the assessing authority had already passed the impugned assessment order dated November 14, 2003 invoking powers under section 37 of the Rajasthan Sales Tax Act, 1994 for rectification .....

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..... ng, there was no justification for remanding the case back to the assessing authority. The learned counsel for the petitioner Revenue has submitted that the learned Tax Board ought not to have interfered with the remand order and allowed the assessing authority to pass fresh order in accordance with remand order passed by the learned Deputy Commissioner (Appeals). This court finds no force i .....

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..... pex court's decision. Therefore, this court is satisfied that the order of the Tax Board does not require any interference in the revisional jurisdiction of this court. The revision petition is found to be devoid of merit and the same is accordingly dismissed in limine. No order as to costs. A copy of this order be sent to the respondent-assessee. - - TaxTMI - TMITax - CST, VAT & Sal .....

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