1990 (8) TMI 361

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..... n assessee to sales tax. We are concerned with the assessment year 1963-64. An array of facts are stated in the memorandum of revision, and also in the orders passed by the statutory authorities. The Appellate Tribunal has referred to innumerable facts in its appellate order dated 23rd March, 1983. It is not necessary to advert to all of those details, at this stage. The question that is posed bef .....

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..... for the respondent-assessee, Mr. K.C. Balagangadharan. It is axiomatic that when an order of assessment is annulled or cancelled for violation of principles of natural justice, the only legal effect flowing therefrom is that the assessment order is vacated. No final decision of the cause is available. In law, fresh proceedings are left open. Due to the infirmity, the order assailed is vacated. But .....

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..... ibunal or an order of remit by the Appellate Tribunal, it was open to the assessing authority to start afresh the assessment proceedings and pass final orders. We make this position clear and hold that in pursuance to the order passed by the Appellate Tribunal dated 23rd March, 1983, in T.A. No. 812 of 1977, it is open to the Revenue to start the assessment proceedings afresh and pass a fresh asse .....

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