https://www.taxtmi.com/caselaws?id=378879 The Tribunal's remand in proceedings under Section 21(2) of the U.P. Trade Tax Act was upheld because it had not recorded any conclusive finding that notice had not been served on the assessee. It merely noted the assessee's contention and sent the matter back for fresh decision, directing the assessing authority to examine service of notice and limitation before passing a new order. The earlier ruling in Om Traders was found distinguishable on facts, and no interference with the remand order was warranted. en-us Tue, 05 Mar 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:08:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378879 The Tribunal's remand in proceedings under Section 21(2) of the U.P. Trade Tax Act was upheld because it had not recorded any conclusive finding that notice had not been served on the assessee. It merely noted the assessee's contention and sent the matter back for fresh decision, directing the assessing authority to examine service of notice and limitation before passing a new order. The earlier ruling in Om Traders was found distinguishable on facts, and no interference with the remand order was warranted. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378879