https://www.taxtmi.com/caselaws?id=157465 Where an assessment was remanded because the assessee had not been given an opportunity to present its case, the assessment order was set aside and the matter was directed to be considered afresh by the assessing authority. The Court held that it was unnecessary at that stage to examine the limitation objection. It further ruled that the assessing authority on remand would not be bound by the Tribunal's findings on facts on issues other than limitation. The Tribunal's remand was therefore sustained in substance, but its observation that earlier findings on other points would continue to apply was vacated. en-us Wed, 29 Jul 1992 00:00:00 +0530 Sat, 05 Oct 2013 17:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157465 Where an assessment was remanded because the assessee had not been given an opportunity to present its case, the assessment order was set aside and the matter was directed to be considered afresh by the assessing authority. The Court held that it was unnecessary at that stage to examine the limitation objection. It further ruled that the assessing authority on remand would not be bound by the Tribunal's findings on facts on issues other than limitation. The Tribunal's remand was therefore sustained in substance, but its observation that earlier findings on other points would continue to apply was vacated. Case-Laws VAT and Sales Tax Wed, 29 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157465