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TMI Blog2018 (11) TMI 1912X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the court is of the opinion that the Special Commissioner has not applied her mind to the limited scope of the remand which the first OHA order had required. The Special Commissioner is directed to decide the issue as expeditiously as possible having regard to the scope of the remand, made by the order of 13.11.2013, by the Special Commissioner while deciding the objection in the first instance against the first assessment order. Petition allowed in part. - W.P.(C) 10576/2018 & CM No.41230/2018 - - - Dated:- 12-11-2018 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN, JJ. For the Petitioner : Mr. Ashok Dhingra, Mr. Madhur Dhingra and Ms. Shubham Gupta, Advs. For the Respondent : Mr. Ramesh Singh, Standing Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t though the Tribunal made sweeping observations with respect to the lack of jurisdiction, at the same time, it could not have decided the merits of the second assessment order, made pursuant to the remand. With respect to the second objection, the court notes that the Special Commissioner, dealt with this contention and recorded the following observations : Before proceeding with the issues involved in this objection it is important to deal with DVAT 41 placed on record. The relevant rule 56 in this regard states that notice for the purpose of subsection 8 of section 74 shall be in form DVAT 41, the said notice shall be signed by the person making the objection and more importantly it has been provided that the said notice shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 68 of the DVAT Act. However, on the merits of the impugned order, the court is of the opinion that the Special Commissioner has not applied her mind to the limited scope of the remand which the first OHA order had required. In these circumstances, the Special Commissioner is directed to decide the issue as expeditiously as possible having regard to the scope of the remand, made by the order of 13.11.2013, by the Special Commissioner while deciding the objection in the first instance against the first assessment order. Depending upon the final outcome of the proceedings, pursuant to this remand, in case the petitioner is aggrieved by the consequential order not limited to the issue of Form H (having regard to the facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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