Whether appeal can be filed against the provisional assessment?

18 - Provisional Assessment

In the case of Orient Paper & Industries Ltd. [1995 (7) TMI 86 - HIGH COURT OF ORRISSA AT CUTTAK], it was held that It is well conceded before us that the Act and the Rules enable the statutory authorities to make provisional assessments. Even against such provisional assessments an aggrieved party can prefer appeals.

Dated: 2-4-2015