https://www.taxtmi.com/caselaws?id=160115 A challenge to a provisional assessment becomes academic once a regular assessment for the same period has been made and the parties are governed by that later assessment. The earlier provisional assessment had been set aside because it was not a speaking order, but the remand order did not record any binding finding on the tax rate. As no such finding controlled the subsequent regular assessment, the validity of the provisional assessment no longer required adjudication, and the challenge did not survive. en-us Tue, 01 Feb 2000 00:00:00 +0530 Mon, 09 Dec 2013 18:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160115 A challenge to a provisional assessment becomes academic once a regular assessment for the same period has been made and the parties are governed by that later assessment. The earlier provisional assessment had been set aside because it was not a speaking order, but the remand order did not record any binding finding on the tax rate. As no such finding controlled the subsequent regular assessment, the validity of the provisional assessment no longer required adjudication, and the challenge did not survive. Case-Laws VAT and Sales Tax Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160115