https://www.taxtmi.com/caselaws?id=154943 The Financial Commissioner could not set aside the Deputy Commissioner's remand directing inquiry into the genuineness of the firm's alleged dissolution; the earlier view that no further inquiry was needed merely because dissolution had been intimated was held unsustainable, so the remand was restored. The objection that the appeals were not maintainable for non-payment of admitted tax could not be treated as a new plea raised for the first time in revision, because that issue had already been raised and considered at earlier stages. The references were answered against the assessees on the substantive issue, and the remand for inquiry into dissolution was preserved. en-us Fri, 28 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154943 The Financial Commissioner could not set aside the Deputy Commissioner's remand directing inquiry into the genuineness of the firm's alleged dissolution; the earlier view that no further inquiry was needed merely because dissolution had been intimated was held unsustainable, so the remand was restored. The objection that the appeals were not maintainable for non-payment of admitted tax could not be treated as a new plea raised for the first time in revision, because that issue had already been raised and considered at earlier stages. The references were answered against the assessees on the substantive issue, and the remand for inquiry into dissolution was preserved. Case-Laws VAT and Sales Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154943