9911796707
TMI Blog2022 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ders, solely on the ground that pending suo moto revisional proceedings, the Assessing Officer ought not to have proceeded further with the fresh assessment. - HELD THAT:- Nothing has been observed by the High Court on the merits of the fresh assessment orders. If the fresh assessment orders would have gone against the State, in that case the State would have been the aggrieved party and the State could have raised the objection that pending suo moto revisional proceedings against the order of remand, the Assessing Officer ought not to have proceeded further with the fresh assessments. However, in the present case the fresh assessments have gone against the respective dealers. Therefore, as such the respective dealers were required to prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the tax by order dated 25.07.2012. The particulars in a tabular form are as under: Civil Appeal No. Assessment Year Assessed Tax Date of Order Civil Appeal No.7768 of 2021 2010-2011 9,10,608/- 25.07.2012 Civil Appeal No.7771 of 2021 2008-2009 7,07,031/- 25.07.2012 Civil Appeal No.7770 of 2021 2009-2010 10,73,119/- 25.07.2012 Civil Appeal No.7669-2021 2008-2009 10,25,321/- 25.07.2012 3. Feeling aggrieved and dissatisfied with the respective Assessment Orders, the dealers/assesses preferred the appeals before the Appellate Deputy Commissioner (CT), Guntur. The First Appellate Authority remanded the case to the Assessing Officer. Thereafter the Commissioner of Commercial Taxes exercised suo moto revisional powers vide it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears on behalf of the respondent(s). Therefore, the hearing is proceeded ex-parte. 5. Having heard learned counsel appearing for the State and considering the impugned judgment and orders passed by the High Court, we are of the opinion that the impugned judgment and orders passed by the High Court, quashing and setting aside the fresh assessment orders are unsustainable. 5.1 Firstly, the High Court ought not to have directly entertained the writ petitions challenging the fresh assessment orders. The respective dealers - assessees ought to have availed the alternative remedy of appeals before the First Appellate Authority which were availed earlier when the earlier assessment orders were passed. 5.2 Secondly, because the fresh assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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