TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Trade Tax Tribunal's Decision Set Aside, Matter Restored for Proper Hearing</h1> The High Court allowed the revision, setting aside the Trade Tax Tribunal's order and restoring the matter to the assessing authority for proper hearing ... - Issues:1. Legality of quashing the order of the first appellate authority by the Trade Tax Tribunal.2. Legality of setting aside the tax assessed by the Trade Tax Tribunal despite adverse material on record.Analysis:The case involves a revision against an order passed by the Trade Tax Tribunal concerning the assessment year 1990-91. The dealer, involved in the manufacture and sale of M. S. ingot, did not participate in the proceedings initiated under section 21 of the U.P. Trade Tax Act based on information from the Central Excise Department. An ex parte reassessment order was passed by the assessing officer, which was challenged in appeal before the Deputy Commissioner (Appeals), Trade Tax, Saharanpur. The first appellate authority allowed the appeal on the grounds of affording the dealer another opportunity of hearing. Subsequently, the dealer filed a second appeal before the Tribunal, which set aside the reassessment order under section 21 of the Act.The questions of law raised in the memo of revision pertained to the legality of the Tribunal's actions in quashing the order of the first appellate authority and setting aside the tax assessed despite adverse material on record. The High Court noted that the reassessment order was passed ex parte, and the first appellate authority had rightfully afforded another opportunity of hearing to the dealer. However, the Tribunal exceeded its jurisdiction by deciding the case on merits instead of remanding it back to the assessing authority. This action was deemed beyond the scope of the appeal, leading to the High Court setting aside the Tribunal's order.Consequently, the High Court allowed the revision, set aside the Tribunal's order dated July 31, 1999/August 4, 1999, and restored the matter back to the assessing authority for a proper hearing and decision in accordance with the law and the observations made by the first appellate authority. No costs were awarded in this judgment.
TaxTMI 
TaxTMI 
