https://www.taxtmi.com/caselaws?id=153929 Section 31 makes any order passed under section 14 appealable, so a rejection of an application for reassessment under section 14 is itself an appealable order even where the original best judgment assessment remains confirmed. The rejection cannot be treated as an order under section 12 merely because no reassessment follows. The availability of a revision remedy under section 33 does not bar the statutory appeal where section 31 expressly covers orders under section 14. The appellate authority's contrary view was therefore incorrect, and appealability under section 31 was affirmed. en-us Mon, 12 Jul 1982 00:00:00 +0530 Thu, 01 Aug 2013 16:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153929 Section 31 makes any order passed under section 14 appealable, so a rejection of an application for reassessment under section 14 is itself an appealable order even where the original best judgment assessment remains confirmed. The rejection cannot be treated as an order under section 12 merely because no reassessment follows. The availability of a revision remedy under section 33 does not bar the statutory appeal where section 31 expressly covers orders under section 14. The appellate authority's contrary view was therefore incorrect, and appealability under section 31 was affirmed. Case-Laws VAT and Sales Tax Mon, 12 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153929