https://www.taxtmi.com/caselaws?id=157085 In statutory tax proceedings under the Karnataka Sales Tax Act, a finding recorded by the first appellate authority at the remand stage does not attain finality so as to bar reconsideration after fresh assessment. Section 20 permits the appellate authority to set aside an assessment and direct a fresh one, and section 22 allows an appeal to the Tribunal against the later order. The remand-stage finding is provisional, and res judicata applies with limited force in such tax proceedings. The assessee was therefore entitled to challenge the earlier finding before the Appellate Tribunal, which should have examined the issue. en-us Thu, 04 Mar 1993 00:00:00 +0530 Mon, 30 Sep 2013 11:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157085 In statutory tax proceedings under the Karnataka Sales Tax Act, a finding recorded by the first appellate authority at the remand stage does not attain finality so as to bar reconsideration after fresh assessment. Section 20 permits the appellate authority to set aside an assessment and direct a fresh one, and section 22 allows an appeal to the Tribunal against the later order. The remand-stage finding is provisional, and res judicata applies with limited force in such tax proceedings. The assessee was therefore entitled to challenge the earlier finding before the Appellate Tribunal, which should have examined the issue. Case-Laws VAT and Sales Tax Thu, 04 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157085