https://www.taxtmi.com/caselaws?id=152836 Turnover cannot be treated as escaped assessment while the original assessment remains pending after remand, because the entire matter is again before the assessing authority and no final assessment order has been made. Proceedings for escaped assessment under section 21 cannot run simultaneously with the remanded assessment proceedings. The effect is that escaped assessment action must await completion of the original reassessment process, and the assessee succeeds on that legal point. en-us Thu, 06 Sep 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152836 Turnover cannot be treated as escaped assessment while the original assessment remains pending after remand, because the entire matter is again before the assessing authority and no final assessment order has been made. Proceedings for escaped assessment under section 21 cannot run simultaneously with the remanded assessment proceedings. The effect is that escaped assessment action must await completion of the original reassessment process, and the assessee succeeds on that legal point. Case-Laws VAT and Sales Tax Thu, 06 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152836