https://www.taxtmi.com/caselaws?id=144079 A nil assessment order may still be appealable if the assessee is prejudicially affected, because the appellate provision is not limited to assessments creating tax liability. Revisional power cannot be validly exercised against an assessment order that has not been communicated to the assessee, since communication is necessary for the appeal period and the revision period to run. The text states that the statute must be read consistently with fair play and natural justice, and that the department cannot rely on its own failure to communicate the order to extend limitation or defeat statutory protection. On that basis, the revision was set aside and the assessee's challenge succeeded. en-us Thu, 27 Aug 1964 00:00:00 +0530 Fri, 19 Apr 2013 11:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144079 A nil assessment order may still be appealable if the assessee is prejudicially affected, because the appellate provision is not limited to assessments creating tax liability. Revisional power cannot be validly exercised against an assessment order that has not been communicated to the assessee, since communication is necessary for the appeal period and the revision period to run. The text states that the statute must be read consistently with fair play and natural justice, and that the department cannot rely on its own failure to communicate the order to extend limitation or defeat statutory protection. On that basis, the revision was set aside and the assessee's challenge succeeded. Case-Laws VAT and Sales Tax Thu, 27 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144079