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<h1>Tax Appeals Dismissed Due to Invalid Assessments</h1> The Supreme Court dismissed the appeals as the assessments by taxing authorities were deemed invalid due to the lack of assessments for relevant years. No ... Section 19 of State tax invoked Held that:- Appeal dismissed. It is crystal clear therefrom that it applies only if an assessment has already been made and there has been under-assessment or escaped assessment therein. In a case where there has been no assessment, as in the case before us for the assessment years in question, the provisions of section 19 do not apply and cannot be invoked. The Supreme Court held that the provisions of section 19 of the State Act could not be invoked as no assessments had been made for the relevant years. Therefore, the assessments made by the taxing authorities were invalid. The appeals were dismissed with no order as to costs.
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