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    <title>1985 (8) TMI 350 - ALLAHABAD HIGH COURT</title>
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    <description>Appeals challenging post-remand assessment orders remain subject to ad valorem court-fee on disputed tax where the assessee also seeks acceptance of accounts and cancellation of the additional tax demand. The assessment order remains under challenge and cannot be treated as extinguished merely because an appellate authority remanded the matter. A court-fee deficiency should not result in immediate rejection of an appeal; the assessee must receive an opportunity to cure the deficit before the appeal is decided according to law. The revisions failed overall, while preserving this limited procedural protection.</description>
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      <title>1985 (8) TMI 350 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=154545</link>
      <description>Appeals challenging post-remand assessment orders remain subject to ad valorem court-fee on disputed tax where the assessee also seeks acceptance of accounts and cancellation of the additional tax demand. The assessment order remains under challenge and cannot be treated as extinguished merely because an appellate authority remanded the matter. A court-fee deficiency should not result in immediate rejection of an appeal; the assessee must receive an opportunity to cure the deficit before the appeal is decided according to law. The revisions failed overall, while preserving this limited procedural protection.</description>
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      <pubDate>Thu, 08 Aug 1985 00:00:00 +0530</pubDate>
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