https://www.taxtmi.com/caselaws?id=164966 Where the first appellate authority had not decided the assessee's appeal on merits, the revisional authority was not justified in merely restoring the assessment order. The proper course, if the annulment of the assessment was found unsustainable, was to remand the matter to the Joint Commissioner for fresh appellate consideration and disposal in accordance with law. The revisional order was therefore unsustainable to the extent it reinstated the assessment without ensuring adjudication of the appeal on merits, and the matter was required to be reconsidered by the first appellate authority. en-us Fri, 26 Feb 2010 00:00:00 +0530 Tue, 06 May 2014 18:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164966 Where the first appellate authority had not decided the assessee's appeal on merits, the revisional authority was not justified in merely restoring the assessment order. The proper course, if the annulment of the assessment was found unsustainable, was to remand the matter to the Joint Commissioner for fresh appellate consideration and disposal in accordance with law. The revisional order was therefore unsustainable to the extent it reinstated the assessment without ensuring adjudication of the appeal on merits, and the matter was required to be reconsidered by the first appellate authority. Case-Laws VAT and Sales Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164966