SUPER FOOTWEAR CO Vs. HARYANA TAX TRIBUNAL

JUDGEMENT

(1.) The petitioner was assessed for the year 1994-95 vide order dated 25.3.1996. Some information was received regarding purchases made, which led to reassessment proceedings. It was found that purchases worth Rs.19,65,656/- had been suppressed and tax and penalty were imposed.

(2.) The petitioner preferred an appeal on the ground that information received was not authentic proof and the petitioner was not given an opportunity to cross-examine the suppliers of the information. This submission was partly accepted and to give opportunity to the petitioner, the matter was remanded to the Assessing Authority for fresh decision. The petitioner preferred second appeal and submitted that the remand was not justified and the order of reassessment itself should have been set aside.

(3.) We have heard learned counsel for the petitioner. The Appellate Authority has accepted the objection raised by the petitioner for being given further opportunity. No prejudice has, thus, been caused to the petitioner by the order of remand. The said order cannot be held to be illegal or without jurisdiction in any manner. No ground is made out for interference. The petition is dismissed.