TMI Blog1985 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... 8,000 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 said orders of the A.C. (J), the assessee went up to the Tribunal in second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fective, 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 ordered by the A.C. (J), but the assessee also prayed that its books of account be accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 claimed by the assessee itself that the assessment order continued to be there so lon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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