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2007 (9) TMI 579

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....uot;) are directed against the order of the Tribunal dated June 20, 2007 for the assessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97. Trade Tax Revision No. 1221 of 2007 for the assessment year 1993-94 is under section 22 of the Act. The brief facts of the case are that the applicant is a limited company having its registered office at Mumbai and the branch office in....

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....peals), the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order allowed all the appeals and remanded back the matter to the assessing authority for afresh assessment and adjudication. Heard Sri Bharat Ji Agrawal, learned Senior Advocate, appearing on behalf of the applicant and Sri B.K. Pandey, learned Standing Counsel. The learned counsel for the appl....

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....tanding Counsel, relies upon the order of the Tribunal. He further submitted that the issue involved in the present case may be decided independently to the cases of the earlier years as each year is an independent year for the purposes of the assessment. Heard learned counsel for the parties. I have perused the order of the Tribunal. In my view, the order of the Tribunal remanding back the cas....