2023 (9) TMI 800

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....onist presses only question of law no. (A) which is quoted hereunder:- "(A) Whether the Tribunal was legally justified in remanding the case on the issue which had already attains finality after the order of the first appellate authority passed in appeal filed against the provisional assessment order?" 4. Learned counsel for the revisionist has submitted that the revisionist is a proprietorship firm involved in the manufacture and sale of chemicals. On 13.5.2015 a survey was conducted at the business premisses of the revisionist in which certain irregularities were found on the basis of which provisional assessment order was passed on 8.10.2015. In the provisional assessment order, it has been averred that while issuing the prov....

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....provisional assessment, the Tribunal ought not to have remanded the matter. He prays that remand order be set aside. 5. Per contra, learned A.C.S.C. appeared for the opposite party has submitted that arguments raised by learned counsel for the revisionist is not correct. He submitted that while framing the provisional assessment, the first appellate authority without any material on record and without any discussion, had accepted the version of the revisionist. He further submitted that once the final assessment order has been passed, the order of provisional assessment emerges in the regular assessment. He further submitted that neither any finding nor any decision was recorded while framing the provisional assessment with regard to sho....

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....ound though the same has been mentioned in the stock register, the assessing authority was duty bound to record its finding before recording that no adverse inference should be drawn against the revisionist. 9. Against the provisional assessment order, first appeal was preferred by the revisionist and the first appellate authority while passing the order recorded a finding, relevant part of which, is extracted below :- 10. On perusal of the aforesaid findings, it transpires that the first appellate authority has observed that at the time of survey dated 3.5.2015 stock of calcium octet was not found but same was available in the factory. The said fact is accepted by the Assessing Authority. However, neither anything was brought on reco....

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....ter. 13. In view of aforesaid, no interference is called for by this Court in the impugned order. The revision is dismissed. The questions of law are answered accordingly. ============= Document 1 "व्यापारी से पूंछा गया की उनके व्यापार स्थल का सर्वेक्षण दिनांक 13.05.2015 के समय कैली० आक्स० का कोई स्टॉक नहीà¤....

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....ीं पाया गया था जबकि कारखाने में मौजूद रहा है। कर निर्धारण अधिकारी ने अपीलकर्ता के स्पस्टीकरण को स्वीकार किया गया है। समग्र रूप से तथ्यों पर ....