https://www.taxtmi.com/caselaws?id=107198 The Tribunal held that proceedings for finalizing a provisional assessment cannot be annulled solely due to delay. The appellant's argument that the delay prejudiced them and violated natural justice was rejected. The Tribunal emphasized that there is no statutory time limit for finalizing provisional assessments unless specified. It upheld the Commissioner (Appeals)'s decision treating the assessment as provisional and allowing the department to finalize it. The appeal was dismissed, affirming that statutory authorities must operate within the statutory framework without imposing additional limitations. en-us Wed, 26 Feb 2003 00:00:00 +0530 Mon, 19 Mar 2012 14:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107198 The Tribunal held that proceedings for finalizing a provisional assessment cannot be annulled solely due to delay. The appellant's argument that the delay prejudiced them and violated natural justice was rejected. The Tribunal emphasized that there is no statutory time limit for finalizing provisional assessments unless specified. It upheld the Commissioner (Appeals)'s decision treating the assessment as provisional and allowing the department to finalize it. The appeal was dismissed, affirming that statutory authorities must operate within the statutory framework without imposing additional limitations. Case-Laws Customs Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107198