2018 (9) TMI 2140

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..... tion that the Tribunal has allowed the appeal and has ignored the findings recorded by the First Appellate Authority while remanding the matter back to the Assessing Authority to re examine the material and evidence against the claim by the assessee. The matter is remanded to the Assessing Authority with the direction that the entire proceedings must be concluded, after providing an opportunity .....

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..... that the Assessing Authority has refused to grant the input tax credit of Rs. 1,20,56,753/ for the assessment year 2010 2011. 4. Against the assessment order, refusing to grant the input tax credit passed by the Assessing Authority an appeal is filed by the assessee under Section 55 of the Act before the Additional Commissioner Grade II (Appeals) Commercial Tax, which was registered as First .....

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..... rder dated 06.04.2018, hence the present revision. 6. In my opinion and after perusal of record, there is no justification that the Tribunal has allowed the appeal and has ignored the findings recorded by the First Appellate Authority while remanding the matter back to the Assessing Authority to re examine the material and evidence against the claim by the assessee. 7. Therefore, the order o .....

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