1983 (7) TMI 331

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..... 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 appeal to the Tribunal, the turnover was determined at ₹ 12 la .....

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..... 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 assessee, was not justified in remanding the case to the lower authori .....

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