Neutral Citation No. - 2025:AHC:85456 Court No. - 10 Case :- CIVIL MISC REVIEW APPLICATION No. - 383 of 2024 Applicant :- M/S Prabhat Furniture Opposite Party :- Additional Commissioner Grade 2 And Another Counsel for Applicant :- Suyash Agarwal Counsel for Opposite Party :- C.S.C. Hon'ble Piyush Agrawal,J. Heard Shri Rakesh Ranjan Agrawal, learned Senior Advocate, assisted by Shri Nitin Kesharwani, learned counsel for the applicant and learned ACSC for the State - respondents. The instant review application has been filed for reviewing the judgement & order dated 25.07.2024 passed by this Court in Writ Tax No. 583 of 2023 to the extent the relief claimed in the writ petition. Learned senior counsel for the applicant submits that vide order dated 27.01.2023 passed by the Additional Commissioner, Grade - 2, (Appeal), Bulandshahar for assessment year 2017-18 (01.07.2017 to 31.03.2018), the appeal of the petitioner-applicant was partly allowed. Against the said order, the Revenue has not preferred any writ petition before this Court. He further submits that the applicant was only partially aggrieved by the order dated 27.01.2023. He further submits that vide judgement dated 25.07.2024, the writ petition was allowed and the matter was remanded to the appellate authority for deciding the case de-novo; whereas, the case ought to have been remanded to the appellate authority to the extent the relief claimed in the writ petition. Per contra, learned ACSC supports the order and submits that the matter has been remanded and therefore, the petitioner should not have any objection to the same. After hearing learned counsel for the parties, the Court has perused the record. Against the order dated 27.01.2023, Writ Tax No. 583 of 2023 was filed. The said writ petition was allowed by this Court vide order dated 25.07.2024 by remanding the matter to decide the case de-novo. This Court is of the view that by remanding the matter for deciding the matter de-novo would give a second inning to the Revenue without even approaching this Court. This Court remanded the matter in spite of adverse material used against the petitioner, no opportunity was given to rebut the same. In view of the aforesaid facts & circumstances of the case, the judgement & order dated 25.07.2024 passed by this Court in Writ Tax No. 583 of 2023 is modified to the extent that the petitioner was aggrieved partially. It is further made clear that the relief, which has been granted by the first appellate authority, against which no appeal/writ petition has been filed before this Court by the Revenue, is confirmed in favour of the petitioner. The review application is allowed. Order Date :- 21.5.2025 Amit Mishra Digitally signed by :- AMIT KUMAR MISHRA High Court of Judicature at Allahabad