2005 (7) TMI 639

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....a the petitioner seeks to challenge the appellate order dated December 17, 2004 (annexure P/7) passed by the Commercial Tax Appellate Board in three appeals. By the impugned order the cases have been remanded to competent assessing authority for making assessment in the cases of petitioner under the provisions of the M.P. Commercial Tax Act, 1994. It is these remand orders which are sought to b....

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....the appellate authority, i.e., Board had no jurisdiction to give any direction to that authority against whose order the appeal was not filed. In other words the submission as I understood was that the appellate authority can while remanding the case give direction to that authority against whose order the appeal was filed and in which the remand was made. According to learned counsel since in thi....