2011 (4) TMI 1240

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.... Veda Murthy, Government Advocate, The judgment of the court was delivered by N. KUMAR J.-This appeal is by the assessee challenging the order passed by the revisional authority setting aside the order of the appellate authority and restoring the order passed by the original authority only on the ground that there was no sufficient opportunity to the assessee to contest the case sought to be....

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.... the revisional authority proceeds on the assumption that the assessee has filed written objection and then, he proceeded to pass orders setting aside the order of the appellate authority on the ground that it is prejudicial to the revenue and the appellate authority has granted the benefit in the absence of any documents substantiating the claim. Aggrieved by the said order, the assessee is in ap....

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....es, we are of the opinion that justice of the case would be met by setting aside the order passed by the revisional authority and remitting the matter back to him giving an opportunity to the assessee to file his written objection and produce documents and thereafter, the revisional authority can pass orders on the merits and that would meet the ends of justice. In that view of the matter, we pass....