M/S. Dharampal Satyapal Ltd. & Anr vs State Of Bihar & Ors on 14 May, 2008
9. From the perusal of the impugned order, we find that
after narration of the facts, the Revisional Authority because of
non-production of any material before it by the petitioners
reiterated the earlier order only, while as per directions issued
by the Revisional Authority which are re-produced in para 7
hereinabove, the Assessing Authority was under an obligation
to meet out all the aforesaid directions, but it appears that the
Assessing Officer impressed with the fact that no evidence was
produced before it by the assessee reiterated the earlier order,
while it was under an obligation to decide the matter as
directed by the Revisional Authority. When the important and
vital issues are not considered by the Assessing Officer, the
assessment order after remand cannot be sustained under the
law. In aforesaid circumstances, matter deserves to be
remanded back to the Assessing Officer to pass a fresh order in
compliance of remand order (Annexure P/5). ( See Dharampal
Satyapal Limited and another vs. State of Bihar and Others
(2008) 7 SCC 19, para 6).