M.C. Agarwal, J. - (1.) This revision petition under Section 11 of U. P. Trade Tax Act is directed against the order dated 9.11.1989, passed by Trade Tax Tribunal, Meerut, and the questions involved in the case is whether the order passed by the assessing officer in consequence of the order of remand passed by the 1st appellate authority survived when subsequently the order of remand itself is set aside by the Trade Tax Tribunal disposing of the second appeal against the first appellate order.
(2.) I have heard Sri S.O.P. Agarwal, learned counsel for the revisionist and Sri R.D. Gupta, learned standing counsel appearing on behalf of respondent.
(3.) The proceedings relates to the assessment year 1982-83. The order of assessment was made on 12.4.1985. The dealer revisionist preferred an appeal to the Assistant Commissioner (Judicial) Trade Tax. The appeal was allowed by an order dated 20.7.1985 and setting aside the assessment order the matter was remanded to the assessing officer. In pursuance of the remand order, the assessing officer made a fresh assessment on 19th October, 1985, which is said to have been communicated to the dealer on 18.11.1985.;