https://www.taxtmi.com/caselaws?id=99049 Appeals against provisional assessment are premature until the assessment is finally determined, because no concluded adjudication exists for appellate scrutiny. Where the original authority has not passed a finalised assessment order, the appellate order cannot stand and the matter must return to the Assistant Commissioner for fresh consideration. The authority must finalise the provisional assessment after giving the parties an opportunity of hearing and observing natural justice. The appellate orders were therefore set aside and the cases remanded for reconsideration and finalisation in accordance with law. en-us Wed, 05 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99049 Appeals against provisional assessment are premature until the assessment is finally determined, because no concluded adjudication exists for appellate scrutiny. Where the original authority has not passed a finalised assessment order, the appellate order cannot stand and the matter must return to the Assistant Commissioner for fresh consideration. The authority must finalise the provisional assessment after giving the parties an opportunity of hearing and observing natural justice. The appellate orders were therefore set aside and the cases remanded for reconsideration and finalisation in accordance with law. Case-Laws Customs Wed, 05 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99049