2001 (1) TMI 939

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....A, J.-We have heard the learned counsel on both sides in this appeal and we refrain from elucidating either the facts or recording any findings because of the fact that the essential controversy revolves around the question as to whether the order of remand which was passed by the appellate authority was justified or not. The appellant before us had effectively succeeded before the appellate autho....

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....he view that the preliminary objection canvassed by the appellant's learned counsel namely that in the facts and circumstances of the present case, the powers exercised by the revisional authority were premature and unjustified, will have to be upheld. What has been pointed out is that the proceeding has not been finally concluded or decided in so far as it has been remanded for a de novo consider....

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....ayable or that certain penalty is leviable, it is open to the assessing authority to record such a finding. Under these circumstances, the exercise of powers by the revisional authority does appear to be untenable.   3.. The learned Government Advocate sought to point out that if the revisional authority has gone into the case on merits, that this Court ought not to interfere because it wo....

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....the light of the additional material. The real fault that arises is not inconsequential and it needs to be demonstrated that in the event of either of the parties being aggrieved by the order passed by the assessing authority, then the right of appeal is provided for, whereas from the order passed by the revisional authority, the appeal before the appellate authority is obliterated. 4.. Viewed ....