https://www.taxtmi.com/caselaws?id=154949 The Court held that the Board of Revenue was not justified in remanding the case for reassessment under section 9(3)(b) of the Act as no appeals or revisions were filed against the assessment order. The Division Bench exceeded its jurisdiction by directing an enquiry into the dissolution of the firm, as the special appeal was limited to the interim stay order. The order of the Division Bench was set aside, and parties were directed to bear their own costs. The judgment did not affect the rights or remedies available to G.C. Malpani against the recovery proceedings. en-us Thu, 31 Oct 1985 00:00:00 +0530 Fri, 30 Aug 2013 15:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154949 The Court held that the Board of Revenue was not justified in remanding the case for reassessment under section 9(3)(b) of the Act as no appeals or revisions were filed against the assessment order. The Division Bench exceeded its jurisdiction by directing an enquiry into the dissolution of the firm, as the special appeal was limited to the interim stay order. The order of the Division Bench was set aside, and parties were directed to bear their own costs. The judgment did not affect the rights or remedies available to G.C. Malpani against the recovery proceedings. Case-Laws VAT and Sales Tax Thu, 31 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154949