1991 (1) TMI 409

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....ar 1981-82 against the remand order dated August 29, 1987, passed by the Sales Tax Tribunal, Ghaziabad Bench I. According to the assessee the assessing authority had made the assessment order. An appeal was filed against the assessing order and the Assistant Commissioner (Judicial) remanded the case to the assessing authority with certain observations. The assessee went in appeal before the Sales ....

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....ter should have finally been decided by the Sales Tax Tribunal, Ghaziabad Bench I, and there was no need to remand the matter to the Sales Tax Officer. The learned Standing Counsel has raised a preliminary objection that the order of remand was passed on August 29, 1987 and within the period of one year the assessment proceedings must have been completed. According to him in view of the law this r....

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....ecome infructuous, even if the assessment order is passed after the remand order passed by the Assistant Commissioner (Judicial) which was confirmed in appeal by the Sales Tax Tribunal, Ghaziabad Bench-I. According to the learned counsel for the applicant, a perusal of the order of the Sales Tax Tribunal relating to the assessment year 1981-82 will go to show that the assessing officer has not rec....