2022 (4) TMI 513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing Counsel for the State. The present revisions have been filed against the order dated 25.2.2012, passed by Commercial Tax Tribunal, Bareilly in Second Appeal Nos 347 of 2011 (Assessment Year 2001-02), 348 of 2011 (Assessment Year 2002-03), 349 of 2011 (Assessment Year 2003-04) and in Sales/Trade Tax Revision No. 336 of 3012, Second Appeal Nos. 320 of 2011 (Assessment Year 2001-02), 321 of 2011 (Assessment Year 2002- 03), 322 of 2011 (Assessment Year 2003-04, 321 under the Central Sales Tax Act. In all the appeals, common questions of law have been framed which are as under: "(i) Whether on the facts and in the circumstances of the case the Tribunal was right in affirming the remand order passed by the Additional Commissioner, Grade-2 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....He also submits that all documents and materials were available on record which shows otherwise there is no fresh material and, therefore, it is a change of opinion which is not permissible under section 21 of the Act. He further submits that the Tribunal has erred in remanding the matter holding that the First Appellate Authority is not competent to look into the facts and verify the books of accounts of the applicants. In support of his contention, learned counsel for the applicants has placed reliance upon the judgement of Apex Court in Jute Corporation of India Limited vs. Commissioner of Income Tax and another, 1991 Supp. (2) SCC 744. So far as remand is concerned he relied upon the judgement of this Court in Tata Iron & Steel Company....