- (1.) This is a revision by the assessee for the assesseement year 1969-70.
(2.) A very piquant situation has taken place in this case. Against the order of the Assistant Commissioner (Judicial) there were two appeals one by the assessee and the other by the Revenue. The appeal of the assessee was heard first by the Tribunal and the appeal of the Revenue was heard later. Whereas, in the appeal of the assessee the turnover was reduced, it was enhanced in the appeal of the Revenue.
(3.) The instant revision has been filed by the assessee against a later decision passed by the Tribunal in the appeal of the Revenue. Learned Counsel for the assessee has been very fair in making the offer that this anomaly can be removed only by setting aside both the orders of the Tribunal passed in the appeal of the assessee as well as in the appeal of the Revenue and direct the Tribunal to decide both the appeals together afresh. The Revenue has no objection to the offer of the assessee's counsel. The same course was adopted by the Supreme Court in the case of Commissioner of Sales Tax v. Vijay Int. Udyog.;