2011 (7) TMI 1061

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....nd Appeal No. 86 of 2000 (assessment year 1985-86). It is not necessary for this court to enter into the various orders which were passed in respect of the aforesaid assessment year, suffice is to refer to the last order of the Tribunal dated June 4, 1997, whereunder the proceedings were remanded to the assessing authority on two grounds. (The copy of the order whereof has been filed today by means of a supplementary counter-affidavit. The correctness whereof has not been disputed by the counsel for the assessee). From the order-on-remand dated June 4, 1997, it is apparently clear that the issue with regard to the levy of tax on the sale of 78 tractors, said to have been sold by M/s. Premier Tractors Company, Mathura, qua which independent....

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....y the Department and was noticed in the earlier order of the Tribunal. The assessing authority has reproduced the notice so issued to the assessee after remand in his order. It has been further recorded that the assessee submitted point-wise reply to the notice so issued including the reply to the letter of the firm dated September 11, 1985. After consideration of the explanation so furnished by the revisionist it has been recorded that the assessee did not avail of the opportunity to produce the partners of the firm, M/s. Premier Tractor Co., Mathura, to controvert the statement which was recorded and was noticed in the earlier order of remand by the Tribunal. The assessing authority thereafter went into all aspect of matter including the....