https://www.taxtmi.com/caselaws?id=160444 A regular final assessment supersedes a provisional assessment, and only the final assessment governs tax liability and recovery. Where the final assessment accepts the assessee's position and no tax liability survives, penalty cannot be imposed on the basis of the earlier provisional assessment. In the absence of tax avoidance or evasion, the jurisdiction to levy penalty does not arise. The penalty demand notice was therefore set aside. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 18 Dec 2013 14:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160444 A regular final assessment supersedes a provisional assessment, and only the final assessment governs tax liability and recovery. Where the final assessment accepts the assessee's position and no tax liability survives, penalty cannot be imposed on the basis of the earlier provisional assessment. In the absence of tax avoidance or evasion, the jurisdiction to levy penalty does not arise. The penalty demand notice was therefore set aside. Case-Laws VAT and Sales Tax Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160444