https://www.taxtmi.com/caselaws?id=156347 Cancellation of an assessment order for breach of natural justice vacates the impugned order but does not terminate the assessment proceedings. The defect only sets aside the existing assessment, leaving the proceedings open to continue from the stage at which the breach occurred. The assessing authority may therefore recommence the process and complete a fresh assessment for the relevant year even without an express remand direction from the appellate authority. The contention that remand is mandatory in every such case is rejected. en-us Mon, 20 Aug 1990 00:00:00 +0530 Wed, 18 Sep 2013 16:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156347 Cancellation of an assessment order for breach of natural justice vacates the impugned order but does not terminate the assessment proceedings. The defect only sets aside the existing assessment, leaving the proceedings open to continue from the stage at which the breach occurred. The assessing authority may therefore recommence the process and complete a fresh assessment for the relevant year even without an express remand direction from the appellate authority. The contention that remand is mandatory in every such case is rejected. Case-Laws VAT and Sales Tax Mon, 20 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156347