JAI BHARAT TRADERS Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) All the revisions have been filed under section 57 of the U.P. Value Added Tax Act, 2008 against a common judgment and order dated June 29, 2012 passed by the Commercial Tax Tribunal, Lucknow for the abovementioned assessment years, in the following appeals, which are as under:

(2.) On July 7, 2005 (wrongly mentioned in the impugned order as July 11, 2005), a survey was conducted at the business premises, from where various documents were seized. The assessing officer has passed the assessment order and made the additions, but the first appellate authority has set aside the assessment order and remanded the matter back to the assessing officer.

(3.) Being aggrieved, the revisionist has filed an appeal before the learned Tribunal, who has upheld the order of the first appellate authority, where the matter was remanded back to the assessing officer, to pass afresh order.