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TMI Blog2011 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellate authority setng aside the matter, is required to be remitted to the first appellate authority to examine all the issues and pass fresh orders by recording the finding on all issues involved in the cases. No illegality or irregularity in the order of the Addional Commissioner of Commercial Taxes, Bangalore, in passing the impugned order. Decided against assessee. - Sales Tax Appeal No. 79 of 2010 - - - Dated:- 25-11-2011 - SABHAHIT V.G. AND SATYANARAYANA S.N., JJ. For the Appellant : B.N. Jayadeva For the Respondent : Smt. S. Sujatha, Government Advocate, The judgment of the court was delivered by V.G. SABHAHIT J. This appeal is filed by the assessee being aggrieved by the order passed by the Addional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r detailed consideraon of the material on record and having found that the first appellate authority has not call for the records and has not considered the material on record, remitted the matter to the first appellate authority by setng aside the order in exercise of the revisional power and directed the first appellate authority to pass fresh orders on all the issues involved in the cases under SMR. Being aggrieved by the said order passed by the revisional authority dated September 28, 2010, this appeal is filed by the assessee. We have heard the learned counsel appearing for the appellant and the learned Government Advocate appearing for the respondent. The learned counsel appearing for the appellant submitted that the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be remitted to the first appellate authority to examine all the issues and pass fresh orders by recording the finding on all issues involved in the cases. Since the matter has been remitted to the first appellate authority to pass fresh orders by recording the findings on all matters involved in the cases under SMR, it is clear that any observaon made by the revisional authority while passing the order should not influence the first appellate authority in deciding all the issues involved in the case and apart from making the said observaons, we do not find any illegality or irregularity in the order of the Addional Commissioner of Commercial Taxes, Bangalore, in passing the impugned order. Accordingly the appeal is disposed of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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