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TMI Blog2014 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... by D.V. SHYLENDRA KUMAR J.-We notice this appeal involves two assessment years and therefore, the assessee is directed to pay the deficit court fee and the registry to accept the same and assign a case number to that also. These appeals by the assessee under section 24 of the Karnataka Sales Tax Act, 1957 ("the Act", for short) directed against the common order dated January 6, 2010 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner having set aside the appellate order of the Joint Commissioner (Appeals) and restoring the reassessment order has virtually left the appellant-assessee without the remedy of first appeal provided under section 20 of the Act as the assessee is now deprived of the remand order passed by the Joint Commissioner (Appeals). The appeal is admitted on November 3, 2011 but without reference to any q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate remedy under section 20 of the Act and the remedy of the first appeal under section 20 is virtually and effectively denied to the assessee because of the order passed by the Commissioner. On the other hand, the submission of the learned Additional Government Advocate is that the Commissioner has acted well within his powers in passing suo motu revisional orders and that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority has left the matter at that stage without directing the first appellate authority to examine the merits of the appeal and to pass orders by himself and not by remanding the matter to the original authority. As there is a statutory bar for the first appellate authority to remand the matter to the assessing authority, to that extent, the order passed by the first appellate authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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