Fresh assessment after remand loses force when the remand order is later reversed in appeal.

A fresh assessment made solely in consequence of a remand order cannot stand once that remand is later set aside in appeal. The fresh proceedings derive their authority from the remand itself, so reversal of the remand removes the legal foundation for the assessment and any consequential appellate order. The statutory right to challenge the remand cannot be defeated by prompt compliance with it, and proceedings taken under the remand do not attain independent finality. On that basis, the subsequent assessment was treated as a nullity and was quashed, with relief granted to the assessee.

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Issues: Whether a fresh assessment made in pursuance of a remand order survives when the remand order itself is later set aside in appeal.

Analysis: The assessment made after the remand order derived its authority solely from that remand. Once the remand order was reversed, the foundation for the fresh assessment disappeared. A party's statutory right of appeal against the remand order could not be defeated by hurried compliance with that order. Any proceedings taken in consequence of the remand remained subject to the result of the appeal against the remand and could not attain finality independently. Therefore, when the remand order was annulled, the assessment and the consequential appellate order based upon it also lost legal force.

Conclusion: The subsequent assessment was a nullity and was liable to be quashed; the revision succeeded in favour of the assessee.

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