The High Court in Sales/Trade Tax Revision No. 181 of 2022 disposed of a revision petition. It held that no interference was warranted in the Tribunal's open remand order as merit issues remain open.
The revision is disposed of; the Assessing Authority is directed to conclude proceedings within six months.
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Court No. - 38
Case :- SALES/TRADE TAX REVISION No. - 181 of 2022
Revisionist :- M/S Juhi Ent Udyog Opposite Party :- The Commissioner Commercial Tax U.P. Lucknow Counsel for Revisionist :- Siddhartha Srivastava,Satyendra Kumar Singh Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
Heard Shri Siddhartha Srivastava, learned counsel for the applicant-assessee and learned Standing Counsel for the revenue.
Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Varanasi, dated 07.09.2021 passed in Second Appeal No. 102 of 2019 for the A.Y. 2014-15 (U.P.).
Having heard learned counsel for the parties and having perused the record, it transpires, the Tribunal has made an order of open remand upon consideration of the submission advanced by the assessee that no proper enquiry was conducted at the stage of the assessment or in first appeal. That contention has been recorded in sixth paragraph of the order of the Tribunal.
In view of the above, no interference is warranted in the revisional jurisdiction of this Court, with the order of the Tribunal.
All merit issues being raised by the assessee would remain open to be contested in the proceedings in remand. Further, it is noted, the matter is sufficiently old. Therefore, the Assessing Authority may make efforts to conclude the proceedings within a period of six months from today, subject to the assessee cooperating in the proceedings.
With the aforesaid observation, present revision stands disposed of .
Order Date :- 4.5.2022 Prakhar
Digitally signed by PRAKHAR SRIVASTAVA Date: 2022.05.05 10:31:29 IST Reason: Location: High Court of Judicature at Allahabad
M/S Juhi Ent Udyog
The Commissioner Commercial Tax U.P. Lucknow
Saumitra Dayal Singh
As recorded by the court registry
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