£3
out facts in detail and the history of the case.
According to us, it would be suffice to say that
what transpired after the orders are nfiassed in
STRP 121/2004 dated 29.6.2006 in order to answer
the questions of law raised in this oetifi@on.u fihe
assessee being aggrieved fly ;he0%ders §%%§ed hw
the suo motu revision rpetitionefif 2had’ filed’ an
appeal before the ~..gtribu”n’a.l; 2 swig ‘ 61 9-24 /2001.
The grounds urged therein were not only in regard
to the jurisdiction *ekercising the revisional
power bfi the authority and also on questioning the
merits “o£_ the_ order Wpassed in the revision
petition. fifhedafifieal came to be allowed by the
tribunal hy-its order dated 16.5.2003. Against
2* which the revenue had come up in revision petition
:Vbef’o.re_g2 court in STRP 121/2004. A Division
Bench ofi this court on 29.6.2006 considering the
V”d arguments advanced by both the parties allowed the
“rewision petition of the revenue and remanded the
_ matter to the tribunal without answering the
.5″/’;’
“=.
tr
questions of law “to re–consider ‘the question of
jurisdiction only without reconsidering the matter
on merits. This order is called in question in
this revision petition.
3. The only point to be considered by usfin this
revision petition is’whether the order oassed by
this court on an earlier occasion fin #9.6.2006 was
an order of remandl to dthed,tribunal only to
consider thek question dofidrjfifiigdiction of the
revisionaiiflauthoritfil and leg; also required to
consider the gntire ease oi the parties afresh.
4. iwe=jhe§éfi§effia§di the order passed by this
court. vrlnn pgrgéi & 9 this court without
considering the nmrits of the matter has allowed
‘ the revision petition and remanded the matter to
‘the trihunal to consider all points. In para–7 it
h’ is held that they were not willing to go into the
it nerits of the matter in the absence of actual
‘finding with regard to jurisdiction of the
«~.i
iv
6
5. Accordingly, the petition is allowed. Order
of the tribunal dated 16.5.2003 is hereby set
aside and the matter is remanded to tfiadfifibunal
to rewconsider the case on metite;Idand.”*in
accordance with law. a ___.aVm
i
” R/ii2._Q0IVLH’10