https://www.taxtmi.com/caselaws?id=187711 A fresh assessment made solely in consequence of a remand order cannot stand once that remand is later set aside in appeal. The fresh proceedings derive their authority from the remand itself, so reversal of the remand removes the legal foundation for the assessment and any consequential appellate order. The statutory right to challenge the remand cannot be defeated by prompt compliance with it, and proceedings taken under the remand do not attain independent finality. On that basis, the subsequent assessment was treated as a nullity and was quashed, with relief granted to the assessee. en-us Mon, 21 Sep 1998 00:00:00 +0530 Thu, 03 Nov 2016 14:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187711 A fresh assessment made solely in consequence of a remand order cannot stand once that remand is later set aside in appeal. The fresh proceedings derive their authority from the remand itself, so reversal of the remand removes the legal foundation for the assessment and any consequential appellate order. The statutory right to challenge the remand cannot be defeated by prompt compliance with it, and proceedings taken under the remand do not attain independent finality. On that basis, the subsequent assessment was treated as a nullity and was quashed, with relief granted to the assessee. Case-Laws VAT and Sales Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187711