https://www.taxtmi.com/caselaws?id=245938 After an annual return has been filed, provisional assessment should not continue where the same legal question will properly be decided in the final assessment. The statutory scheme requires the assessing authority to move to regular assessment and determine the issue in that process, because further provisional proceedings would serve no useful purpose. The provisional assessment orders were stayed, and the matter was directed to be completed by final assessment within the stipulated time, subject to the result of that final determination. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 12 Apr 2014 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245938 After an annual return has been filed, provisional assessment should not continue where the same legal question will properly be decided in the final assessment. The statutory scheme requires the assessing authority to move to regular assessment and determine the issue in that process, because further provisional proceedings would serve no useful purpose. The provisional assessment orders were stayed, and the matter was directed to be completed by final assessment within the stipulated time, subject to the result of that final determination. Case-Laws VAT and Sales Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245938