High Court of Judicature at Allahabad
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The Commissioner Tade Tax U.P. v. S/S Moti Lal Duli Chand P Ltd - SALES/TRADE TAX REVISION No. 1823 of 2004  RD-AH 12602 (31 July 2006)
Hon'ble Rajes Kumar, J.
These revisions arise from the provisional assessment proceedings for the assessment years 2002-03.
Sri Piyush Agarwal, learned Counsel for the dealer states that the final assessment orders have been passed for the assessment years 2002-03, therefore, the present revisions have become infructuous. Learned Standing Counsel states that there should be no effect of the Tribunal order in the final assessment proceedings.
Since the final assessment orders have been passed, the provisional assessment orders deemed to have been vacated. It is, however, observed that there should be no effect of the Tribunal order in the final assessment orders.
With the aforesaid observations, revision nos.1823, 1834, 1836, 1838, 1842, 1844, 1845, 1846, 1847, 1848, 1849, 1850, 1851 and 1852 of 2004 stand disposed of.
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