TaxTMI 
TaxTMI 
1951 (11) TMI 9
X X X X Extracts X X X X
X X X X Extracts X X X X
....mmissioner set aside the assessment order and remanded the case "for fresh assessment after thorough and complete examination of his (the assessee's) accounts and transactions". The Commissioner, who was then approached in revision, declined to interfere, saying that the application for revision was premature. The assessee, he said, could come up in revision, if necessary, after a fresh assessment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....after setting aside the assessment made by the Assist- ant Sales Tax Officer. Such an order can, in no sense, be considered as affecting the person concerned adversely. We note that the Bihar High Court has gone further and has held in Bhagwan Das v. The Pro- vince of Bihar(1), as entirely untenable the contention that an assessee has a right to be heard by the Commissioner, before his application....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rejected without hearing the party making it, that would have been made clear in the proviso to sub-section (3)" [corresponding to our sub-section (5)]. Apparently, his Lordship was of the view that under no circum- stances can an order refusing to revise be considered as affecting either party to the proceeding adversely. We do not consider it necessary to go so far as the Bihar High Court has d....