https://www.taxtmi.com/caselaws?id=127317 An assessment order that includes refusal of claimed deductions and rebate is appealable in appellate review, because the denial forms part of the assessment process itself. The challenge before the Commercial Tax Officer and the further proceeding before the Appellate Tribunal were directed against the assessment order, so the Tribunal had jurisdiction to entertain the appeal. The maintainability objection failed because it was not raised before the lower authorities and, in any event, lacked substance. The revision was dismissed, leaving the Tribunal's order undisturbed and requiring effect to be given to the assessee's claims. en-us Tue, 05 Jan 1954 00:00:00 +0530 Thu, 07 Mar 2013 12:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127317 An assessment order that includes refusal of claimed deductions and rebate is appealable in appellate review, because the denial forms part of the assessment process itself. The challenge before the Commercial Tax Officer and the further proceeding before the Appellate Tribunal were directed against the assessment order, so the Tribunal had jurisdiction to entertain the appeal. The maintainability objection failed because it was not raised before the lower authorities and, in any event, lacked substance. The revision was dismissed, leaving the Tribunal's order undisturbed and requiring effect to be given to the assessee's claims. Case-Laws VAT and Sales Tax Tue, 05 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127317