Infructuous appeals dismissed after consequential assessment order ceased to survive when revisionary order was set aside.

Appeals were dismissed as infructuous because the consequential assessment order, passed in effect of the revisionary order, no longer survived once the revisionary order was set aside for fresh consideration. The tribunal treated the subsistence of the assessment order as dependent on the revisionary order and, after that order ceased to operate, found no live controversy requiring adjudication.

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Outcome: The appeals were dismissed as infructuous because the consequential assessment order, having been passed in effect of the revisionary order, no longer survived after the revisionary order was set aside for fresh consideration.

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