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TMI Blog2018 (8) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Authority instead of the Assessing Authority with the caveat that in proceedings, if any, held by the Assessing Authority after the passing of the interim order dated 18.05.2001 the pleadings or material collected therein, if at all, can be utilized and/or taken into consideration by the First Appellate Authority to decide the appeal in question. The First Appellate Authority shall now proceed to consider the First Appeal of the revisionist herein pertaining to the assessment year 1995-96 - revision disposed off. - Trade Tax Revision No. 40 of 2001 - - - Dated:- 16-8-2018 - Hon'ble Rajan Roy, J. For the Applicant : P. Agrawal For the Opposite Party : C.S.C. ORDER Heard Shri Pradeep Agrawal, learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Now the twist in the tail is on account of another factor i.e. the judgment dated 12.04.2018 passed in similar Trade Tax Revisions bearing nos. 32 of 2003 and 33 of 2003 wherein also the revisionist herein was the revisionist which had challenged the proceedings arising out of the Assessment years 1997-98 and 1998-99 wherein also similar situation had arisen on account of Form 3-A having been found to be invalid and this Court in the said revisions passed the following order 12.04.2018:- Heard. These revisions have been filed by the revisionists pertaining to the assessment proceedings relating to the Assessment Years 1997-98, 1998-99. These revisions were filed in the year 2003. The record does not indicate that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths positively from the date a certified copy of this order is submitted before it. Now an incongruous situation has arisen where under the impugned order so far as this revision is concerned the matter stands remanded to the Assessing Authority whereas for the other assessment years in respect of the same revisionist the matter stands remanded to the First Appellate Authority vide judgment dated 12.04.2018. In this view of the matter and for the reasons already narrated in the earlier judgment dated 12.04.2018 quoted hereinabove as the same are applicable in this case also this Court is of the view that this matter should also be remanded to the First Appellate Authority instead of the Assessing Authority with the caveat that in pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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