https://www.taxtmi.com/caselaws?id=162230 The Court found in favor of the appellant due to the respondent's failure to provide crucial material collected from a third party, leading to the quashing of reassessments and allowing special appeals. Additionally, the department's inability to produce assessment records resulted in the quashing of orders revising assessments. The Court rejected a remand request by the Government Pleader, emphasizing the futility of such action when the department could not locate the necessary records, ultimately allowing the appeals to proceed without remand. en-us Wed, 06 Oct 2004 00:00:00 +0530 Fri, 21 Feb 2014 12:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162230 The Court found in favor of the appellant due to the respondent's failure to provide crucial material collected from a third party, leading to the quashing of reassessments and allowing special appeals. Additionally, the department's inability to produce assessment records resulted in the quashing of orders revising assessments. The Court rejected a remand request by the Government Pleader, emphasizing the futility of such action when the department could not locate the necessary records, ultimately allowing the appeals to proceed without remand. Case-Laws VAT and Sales Tax Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162230