https://www.taxtmi.com/caselaws?id=157574 An appeal against provisional assessment and penalty did not become infructuous merely because a final assessment order was later passed. The appellate order under section 13(4) was stated to be final and binding on the assessing authority, so the final assessment could not disregard that determination while the correctness of the appellate view remained under challenge before the Tribunal. Treating the pending appeal as meaningless would improperly deny review of the appellate order and confer unwarranted finality on it. The appeal therefore had to be heard on merits, and the legal effect of the final assessment would depend on the outcome of that appeal. en-us Thu, 05 Dec 1991 00:00:00 +0530 Tue, 08 Oct 2013 13:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157574 An appeal against provisional assessment and penalty did not become infructuous merely because a final assessment order was later passed. The appellate order under section 13(4) was stated to be final and binding on the assessing authority, so the final assessment could not disregard that determination while the correctness of the appellate view remained under challenge before the Tribunal. Treating the pending appeal as meaningless would improperly deny review of the appellate order and confer unwarranted finality on it. The appeal therefore had to be heard on merits, and the legal effect of the final assessment would depend on the outcome of that appeal. Case-Laws VAT and Sales Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157574