M/S Arss Infrastructures Project Limited v. State Of Haryana And Others

LAVISHA 2024.11.05 18:07 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh

3.

The order was passed on 09.07.2018 and present appeal has been registered in the year 2020.

4.

We do not find any legal and valid substantial question of law to be determined in a case where the Tribunal has remanded the matter back to the Revisional Authority for fresh adjudication. More so, as the assessee himself has prayed for remanding the case to the Revisional Authority as they did not produce the documents before the Revisional Authority in time. The costs had been imposed only for the said purpose and cannot be termed as arbitrary.

5.

Present appeal is found to be wholly misconceived and is accordingly, dismissed.

6.

Pending miscellaneous application(s), if any, stand disposed of. LAVISHA 2024.11.05 18:07 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, Chandigarh