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TMI Blog2017 (3) TMI 401X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee as well as the purchaser of the second hand Tippers have been deprived of their legal rights to raise their contentions before the assessing authority, even though the orders of the lower authorities were set at naught and matter was sent back by the Tribunal to square one, in the absence of any further directions by the learned Tribunal, this difficulty has arisen - matter will now stand restored back to the assessing authority and the assessing authority will be required to undertake the assessment procedure afresh - petition allowed by way of remand. - SALES TAX REVISION PETITION No. 100022 of 2015 - - - Dated:- 20-2-2017 - DR. VINEET KOTHARI AND MR. SREENIVAS HARISH KUMAR JJ O R D E R DR. VINEET KOTHARI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 1979 by communicating this order to the persons mentioned therein. 4. The learned counsel for the assessee Mr. R.V. Prasad at the Bar has submitted that by setting aside the impugned re-assessment order and the forfeiture order passed by the assessing authority and not giving any further direction to the assessing authority to undertake the assessment procedure afresh again, with the setting aside of the orders passed earlier by the assessing authority as well as the revisional authority, the assessee has been deprived of his right to object to the levy of higher rate of tax of 12.5% on the sale of second hand Tippers by the assessee to M /s. Infrastructure Logistics Private Limited, Goa , who was also entitled to claim the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to pass fresh orders in accordance with law. Not having done that, even though the records were sent back to the assessing authority under the impugned order, we are of the opinion that the assessee as well as the purchaser of the second hand Tippers have been deprived of their legal rights to raise their contentions before the assessing authority, even though the orders of the lower authorities were set at naught and matter was sent back by the Tribunal to square one, in the absence of any further directions by the learned Tribunal, this difficulty has arisen. 7. We, therefore, clarify the situation for the benefit of the assessee, purchaser as well as the Revenue and hereby direct that as a result of the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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