1985 (8) TMI 350

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..... the Tribunal dated 17th December, 1984. The tax of Rs. 71,500 and Rs. 2,98,000 was imposed for the assessment years 1979-80 and 1981-82 respectively by the assessing authority on the assessee. The latter preferred appeals to the Assistant Commissioner (Judicial) who set aside the assessment orders and remanded the case to the assessing authority for passing a fresh assessment order. Against the sa .....

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..... re was a deficiency of court-fee, the appeals could not have been rejected as being defective, but an opportunity should have been afforded to the assessee to make up the deficiency good and then the appeals should have been disposed of on merits. So far as the first contention is concerned, I do not find any force in it. Admittedly, the assessee did not challenge only the remand having been orde .....

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..... then the assessee will not be able to challenge the same before the Tribunal and the assessee cannot seek the relief that the tax assessed be cancelled and the declared turnover be accepted. So long as the right of appeal exists and the assessment order is challenged, it cannot be said that the assessment order has extinguished and, therefore, there is no disputed tax. It is implied in the relief .....

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