SOFT FOAM INDUSTRIES (P) LTD. Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THESE four appeals have been filed by one and the same appellant aggrieved against the orders of Appellate Deputy Commissioner (CT), Sec'bad Division, Hyderabad remanding the matter back to the assessing authority i.e., Commercial Tax Officer, Basheerbagh Circle, Hyderabad. As common issues are involved in all these appeals, they are heard together and are disposed off by this common order. The particulars of the appeals are furnished in the following table:

(2.) IN the grounds of appeal, the learned counsel for the appellant submitted that the order of Appellate DC in so far as it relates to remand of the matter back to the self -same assessing authority, instead of allowing the appeals, is contrary to law, facts and illegal in the facts and circumstances of the case; further, the ADC having categorically held at page 4 of his order that in the present case the assessing authority has no fresh material de -hors the assessment record and the impugned revision definitely amounts to change of opinion and so the same is not sustainable in view of the decisions discussed by him and the ADC having further held "on this ground alone, the impugned revision assessment can be set -aside" is not justified in remanding the matter back to the CTO instead of allowing the appeal on this ground.

(3.) DURING the course of hearing, the learned counsel for the appellant reiterated the contentions raised in the grounds of appeal. On the other hand, the learned SR supported the orders of Appellate DC.