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    <title>1989 (11) TMI 305 - KERALA HIGH COURT</title>
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    <description>A revised or modified assessment made pursuant to an appellate remand remains appealable under the general appeal provision, unless the remand itself lawfully limits the scope of challenge; the rejection of the appeals as not maintainable was therefore incorrect. A reassessment completed without giving the assessee the opportunity directed in the remand order to produce evidence of non-liability under section 5A is unsustainable, because it breaches the appellate directions and natural justice. The revised assessments were thus liable to be set aside to the extent they were made without that opportunity, and the matter was remitted for fresh completion after hearing the assessee.</description>
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    <pubDate>Thu, 16 Nov 1989 00:00:00 +0530</pubDate>
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      <title>1989 (11) TMI 305 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=156444</link>
      <description>A revised or modified assessment made pursuant to an appellate remand remains appealable under the general appeal provision, unless the remand itself lawfully limits the scope of challenge; the rejection of the appeals as not maintainable was therefore incorrect. A reassessment completed without giving the assessee the opportunity directed in the remand order to produce evidence of non-liability under section 5A is unsustainable, because it breaches the appellate directions and natural justice. The revised assessments were thus liable to be set aside to the extent they were made without that opportunity, and the matter was remitted for fresh completion after hearing the assessee.</description>
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      <pubDate>Thu, 16 Nov 1989 00:00:00 +0530</pubDate>
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