2011 (11) TMI 578

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....Jayadeva For the Respondent : Smt. S. Sujatha, Government Advocate, The judgment of the court was delivered by V.G. SABHAHIT J.-This appeal is filed by the assessee being aggrieved by the order passed by the Addional Commissioner of Commercial Taxes, Bangalore, in No. ZAC-1/BCD-1 & 3/SMR-68/09-10 dated September 28, 2010, wherein the Addional Commissioner of Commercial Taxes has set aside....

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....ssed on May 17, 2000. Being aggrieved by the same, the appeal was filed before the appellate authority, wherein the appeal filed by the assessee was allowed by setng aside the order of assessment. The revisional authority having found that the order passed by the appellate authority would cause loss of Revenue to the State and accordingly passed the order in accordance with law, which was challeng....

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.... The learned counsel appearing for the appellant submitted that the order passed by the appellate authority had been passed in accordance with law after considering the enre material on record and there was no error in the order passed by the appellate authority and no prejudice would be caused to the Revenue and wherefore the revisional authority was not jusfied in setng aside the order passed b....

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....into the records of the assessing officer and he had also not considered the material and the contenons of the pares were also not considered in accordance with law and therefore the order passed by the appellate authority could not be sustained and further held that having regard to the reasons for which the order passed by the appellate authority setng aside the matter, is required to be remitte....