2007 (9) TMI 562

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.... "the Act") are directed against the order of the Tribunal dated May 27, 2000 relating to the assessment year 1991-92 and 1992-93. The dealer-opposite party (hereinafter referred to as "the dealer") was carrying on the business of foodgrains, oil-seeds, etc. It appears that the assessing authority has accepted the claim of the dealer but disallowed the claim of exemption on certain purchases on....

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....r 1992-93 also pleaded that in case, if the form IIIC(2) No. 298093 was not proper the same should be returned to the dealer for re-submission. The appellate authority accepted the forms filed for the first time before it as an additional evidence. However, for the purposes of verification the matter was remanded back to the assessing authority. For the assessment year 1992-93, the appellate autho....

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....mption against the forms submitted for the first time as an additional evidence before the first appellate authority without giving opportunity of rebuttal to the assessing officer as required under section 12B of the Act. He submitted that the first appellate authority after accepting the forms as an additional evidence has rightly remanded back the matter to the assessing officer to examine the ....

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....portunity of rebuttal to the assessing authority after the acceptance of the additional evidence unless the opportunity of the rebuttal is provided to the assessing officer the claim against the additional evidence cannot be allowed straightaway. The Deputy Commissioner has rightly remanded back the matter to the assessing officer for examination and verification of the forms. The Tribunal has ill....