1997 (9) TMI 564

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....y the order of the Joint Commissioner suo motu revising the assessment of the petitioner for the year 1983-84. By that order, it has been held that a sum of Rs. 2,06,223 is includible in the taxable turnover on the ground that the amount represents the value of the inter-State sales. The Joint Commissioner has also held that the penalty of Rs. 1,216 is leviable on the assessee. In doing so, the Jo....

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....ents in the order of the Joint Commissioner. The Joint Commissioner in the course of his order has also recorded his view that the Appellate Assistant Commissioner should have remanded the matter back to the assessing officer for verification of the records. Inspite of having stated so, the Joint Commissioner himself did not remand the matter to the assessing officer for that purpose but procee....