Aggrieved by this order a revision was filed and the High Court, five years after the filing of the petition, by a cryptic order, held that numbersubstantial question of law arose and that the Tribunals decision involved a finding of fact and companyld number be interfered with.
The submission was accepted and the Assistant Commissioner, Sales Tax, Kanpur, while allowing the appeal set aside the assessment order and directed the officer to decide the case again on merits.
Special leave granted.
N. Kirpal and S.S. Mohammed Quadri, JJ.
An ex parte assessment was made by an Assessing Officer and in the appeal which was filed, it was companytented on behalf of the Respondent that the ex parte assessment had been made because numbernotice before passing the assessment order was issued.
