1985 (3) TMI 245

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.... Tax Act (hereinafter referred to as the Act) against the judgment passed by the Sales Tax Tribunal, Agra, dated 22nd May, 1984, relating to the assessment years 1975-76, 1977-78 and 1978-79. Since these revisions have been filed against a common order passed by the Tribunal, they are being disposed of by a single order.   The assessee was a manufacturer of bricks. The disclosed turnovers ....

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....s back to the Sales Tax Officer for fresh assessments without assigning any reason as to why fresh assessments were necessitated. A perusal of the order passed by the Tribunal shows that it has narrated the arguments advanced on behalf of the assessee and the reply of the State representative. It is strange that the Tribunal without giving reasons on the controversy involved in the instant cases a....

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....r of the Assistant Commissioner (Judicial) the matter should have been sent back to him and not to the Sales Tax Officer. It is also pertinent to mention that the revenue did not file any appeal before the Tribunal and it is only the assessee which was aggrieved against the fixation of the turnovers by the Assistant Commissioner (Judicial). In view of the aforesaid fact the remand of the cases bac....