https://www.taxtmi.com/caselaws?id=163419 The High Court upheld the remand order in a case involving a challenge to an ex parte assessment by the Commercial Tax Officer. The Court emphasized the need for further factual inquiry to determine liability, supporting the revisionary authority's decision to remand the case for fresh inquiry. Despite the petitioner's arguments, the Court found no error in the remand order, citing the importance of allowing the petitioner to prove the nature of the transaction. The judgment clarified the legal principles governing such cases and directed the assessing officer to complete the proceedings promptly. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 02 Apr 2014 14:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163419 The High Court upheld the remand order in a case involving a challenge to an ex parte assessment by the Commercial Tax Officer. The Court emphasized the need for further factual inquiry to determine liability, supporting the revisionary authority's decision to remand the case for fresh inquiry. Despite the petitioner's arguments, the Court found no error in the remand order, citing the importance of allowing the petitioner to prove the nature of the transaction. The judgment clarified the legal principles governing such cases and directed the assessing officer to complete the proceedings promptly. Case-Laws VAT and Sales Tax Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163419