1983 (7) TMI 331

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..... Sales Tax Tribunal, Bareilly Bench, Bareilly, dated 30.4.83. The facts in brief, are that the assessee a dealer in Kirana goods in the assessment year 1972-73, showed turnover of ₹ 8,37,317. The book version was rejected by the Assessing Authority and the turnover was assessed at ₹ 34 Lakhs. On appeal, the Asstt. Commissioner (J) reduced the turnover to ₹ 25 lakhs. On further ap .....

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..... as urged by the assessee before it, but eventually, it remanded the case back to the Assessing Authority for afresh decision. The counsel for the assessee urges that the Tribunal having accepted the legal position, committed illegality in remanding back the case to the Assessing Authority, I quite agree with Mr. Prakash Krishna that the Tribunal having accepted the entire contention of the assess .....

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..... the case is liable to be quashed for this very reason that the Sales Tax Officer has been given another opportunity to plug the loopholes that have already arisen in the penalty order. For the reasons, I hold that the penalty cannot be sustained and the order of the Tribunal is cancelled. 3. In the result, the revision application is allowed. The parties will bear their own costs.
Case laws, .....

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