TMI Blog2008 (5) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 21-5-2008 - DINESH MAHESHWARI , J. DINESH MAHESHWARI J. The Tax Board in its impugned order dated June 26, 2007 has dismissed as infructuous the appeal filed by the petitioner against the order dated March 1, 2005 as passed by the Deputy Commissioner (Appeals), Bhilwara whereby the appeal filed by the dealer against the provisional assessment order dated July 30, 2004 was partly allowed. The learned Tax Board has dismissed the appeal as infructuous only on the ground that final assessment order in relation to the dealer has been made on November 16, 2006 incorporating the provisional assessment order dated July 30, 2004. By way of this revision petition, the petitioner seeks to challenge the order aforesaid as passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, a specific question was raised that when the provisional assessments were under challenge in appeal and the appellate authority modifies or sets aside the provisional assessment, whether the assessing authority, while making the final assessment under section 10 (in the present case section 29), is bound by the orders made in the appeal from the orders of the provisional assessment? This court held that the answer is simple. As the assessment is provisional and subject to final assessment under section 10 of the Act of 1954 (section 29 of the Act of 1994), even the orders passed by the appellate authority while dealing with the appeals from the provisional assessment orders would be subject to final assessment under section 10 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the order of the assessing authority which may have been passed in the proceedings of regular assessment, cannot make the provisional assessment order to become an order of regular assessment and give precedence to the provisional assessment order over regular assessment simply because the regular assessment order itself made the regular assessment order subject to decision on provisional assessment. 22.. The contention of learned counsel for the Revenue is that if the order of Tax Board is not set aside, then the Revenue will be remediless despite the fact that there is an order that the appropriate order will be passed in regular assessment proceedings in accordance with the order which may be passed in provisional assessment. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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