BILAL NAZKI, J. ( 1 ) WHILE passing an order on 03-08-2004, we had directed the respondent to supply the copies of the material collected from third party and also statement of the third party to the appellant within a period of one week and we had given liberty to the appellant to put forth their defence pertaining to this material. This order was passed in the light of the background that the assessments were reviewed on the basis of the material collected by the department from a third party. The third party was examined by the department, but was not allowed to be cross-examined by the appellant. Even the material collected from the third party, which was finally used against the appellant/assessee, was not made available to him. Since this Court came to these conclusions, the Court by an order dated 03-08-2004 noted that it would not be proper to remand the case as the matter is pending for three decades, therefore, this Court directed the respondent to make the record available to the appellant and to this Court, so that the matter could be settled finally here. Thereafter, the case was adjourned on several occasions, and today, the learned Government Pleader for Commercial Taxes has submitted that the records are not available with the department and they are not in a position to produce those records or supply the records to the appellant. They have their own explanation to offer for not being able to produce the record and the explanation is that the record was misplaced in shifting of the offices. Whatever the reasons, the fact remains that the assessments were reviewed on the basis of the evidence collected from third party, which was not made available to the appellant/assessee. For these reasons, the reassessments cannot survive. The orders passed revising the assessments are quashed and the special appeals are allowed. ( 2 ) THE learned Government Pleader submits that the matter be remanded. We do not understand what purpose it will serve to remand the case, if High Court was not able to make the department search the record to produce before it, how can an Assessing Officer be able to procure such a record. For these reasons, this request is also not considered.