STATE OF KARNATAKA Vs. M. ANAND

JUDGEMENT

(1.) The Revenue has preferred this appeal challenging a portion of the order passed by the Karnataka Appellate Tribunal which after setting aside the order of the Appellate Commissioner had remanded the matter back to him for fresh consideration after looking into the documents on which the assessee relies on.

(2.) A perusal of the order discloses the Tribunal did not decide the case on merits. It noticed that the First Appellate Authority has not verified the records and not afforded full opportunity and without perusing the records, proceeded to reject the application which is not justifiable. Therefore, rightly it has set aside the order passed by the First Appellate Authority. However, it further observed as under: