High Court of Judicature at Allahabad
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Bharat Sanchar Nigam Limited v. Commissioner, Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 74 of 2006  RD-AH 13071 (7 August 2006)
Hon'ble Rajes Kumar, J.
In the present application, it is stated that in the revision petition, the applicant has challenged the orders passed under section 21 of U.P. Trade Tax Act on the various grounds and those grounds requires adjudication, which have not been adjudicated.
Heard Sri Subodh Kumar, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.
Both the counsels agree that since the matter has been remanded back to the assessing authority, applicant may be permitted to raise the other grounds also, which have been taken in the revision petition challenging the order passed under section 21 of U.P. Trade Tax Act. In this view of the matter, order dated 20.03.2006 is modified to the extent adding the following at the end of the order dated 20.03.2006:
"It will be open to the applicant to raise all the pleas taken in the revision petition or any other pleas before the assessing authority and the assessing authority is directed to adjudicate those issues afresh in accordance to the law."
With the aforesaid, application is disposed of.
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