9911796707
TMI Blog1995 (1) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority to determine the tax liability of the revisionist after getting the judgment of the Income Tax Department relating to same years. 4. Heard the learned Counsel for the revisionist as well as the learned Standing Cousnel. 5. The learned Counsel for the revisionist has urged that there was no justification for remanding the case to the Assessing Authority. The purpose, for which the Tribunal has remanded the case to the Assessing Authority, is to ascertain as to what decision has been taken by the Income Tax Department about the amount of bank drafts which were issued in the Assessment years 1972-73. 1973-74 and 1974-75 by the partners of the revisionist. He has submitted that, already on three previous occasions, the cases we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot by partners in their individual capacity. 6. I have considered the above submissions of the learned Counsel of the parties. 7. Before dealing with the subject-matter of the revisions, it is noteworthy that certain particulars regarding the progress of the case may be stated. Admittedly, the revisionist is a firm. Initially when the case was dealt with by the Assessing Authority, then an order was passed on 25 March, 1977. Against the said order, an appeal was preferred. The first appellate authority, after scrutinizing the material available on the file, had decided the case of the assessee by order dated 25 August, 1977. The Assistant Commissioner (Judicial) Sales Tax, remanded the case to the Sales Tax Officer on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial) Sales Tax, the Second Appeals were preferred by the Department before the Sales Tax Tribunal, Varanasi. The Tribunal by the impugned order dated 29th April, 1989, has allowed the appeals of the Department and set aside the order of the Assistant Commissioner (Judicial) and has remanded the cases to the Sales Tax Officer for reassessment. The direction, which is the sole ground for remanding the cases is that the Income Tax Department has to pass/ passed final judgment in respect of the assessment years in question and recorded a finding as to whether in the relevant assessment years the amount of Bank drafts represents the transactions of the assessee firm or of partners in their individual capacity. The Tribunal has held that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er resettling the issues, if necessary, finally determine the suit. 10. I would now deal with a few situations where remand or a prayer for it should be frowned upon. It is in exceptional cases that remand may be ordered, like when there has been no real trial. Mere insufficiency of evidence is no ground for allowing a party to adduce further evidence on remand. If there is insufficiency of evidence for any party to prove his case, he will suffer. Remand with a view to enable a party to fill up lacuna in evidence is not permissible. In protracted litigation the remand should not be resorted to on the ground that final curtain should be drawn. 11. In the case before me, no such conditions, as stated above, have been made the ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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