2015 (9) TMI 802

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to verify the ratable value. If that is to be verified by him, it will be open for the Assessing Officer to consider all the materials including applying the legal principles set out in the main judgment. Therefore, our order should not be taken as in any way adverse to the interests of the Revenue. The Revenue can proceed in accordance with law. We do not find any reason to entertain the Review .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No.1213 of 2011. That detailed order was thereafter applied and followed in subsequent similar cases and involving identical questions. 3. However, in the order under review, this Court has followed that order but yet dismissed the Revenue's Appeal. That dismissal has caused serious prejudice, if similar Appeals have been disposed of, as being covered by the main judgment, that would not ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6. After having heard both sides, we find that a complete reading of the order under review dated 14th August, 2014 reveals that the Assessing Officer can proceed in terms of our judgments setting out the legal principles and delivered in the main Appeal. The matter has been sent back to the Assessing Officer and he has to verify the ratable value. If that is to be verified by him, it will be op .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X