LAWS(RAJ)-2000-1-49

ASSISTANT COMMERCIAL TAXES OFFICER Vs. MEWAR WELDING WORKS

Decided On January 11, 2000
ASSISTANT COMMERCIAL TAXES OFFICER Appellant
V/S
MEWAR WELDING WORKS Respondents

JUDGEMENT

(1.) THESE three revisions are against the order of Rajasthan Tax Board dated August 17, 1998 in three appeals filed by the present petitioner. All the appeals have been dismissed by the common order of the Board holding the same to be infructuous.

(2.) THE Board has noticed that by the order of the Deputy Commissioner (Appeals), Commercial Taxes Department, Udaipur, dated July 18, 1994, had allowed the appeals of the assessee and remanded the case back to the assessing officer for making fresh assessment orders. Aggrieved by the order of the Deputy Commissioner (Appeals), the petitioner preferred an appeal which was dismissed as having become infructuous, because in pursuance thereof the assessing officer has made fresh assessment orders.