https://www.taxtmi.com/caselaws?id=384395 Where an appellate tribunal set aside an assessment for breach of natural justice but expressly provided that the original assessment would stand restored if the assessee failed to produce records, the restoration operated automatically on default. The assessee did not produce the records, so the earlier assessment revived and bound both parties for that assessment year. The assessing officer could not ignore the tribunal's binding direction and initiate a fresh reassessment on the same basis after limitation had expired. The reassessment was therefore held without jurisdiction and illegal, and was set aside. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 14 Oct 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384395 Where an appellate tribunal set aside an assessment for breach of natural justice but expressly provided that the original assessment would stand restored if the assessee failed to produce records, the restoration operated automatically on default. The assessee did not produce the records, so the earlier assessment revived and bound both parties for that assessment year. The assessing officer could not ignore the tribunal's binding direction and initiate a fresh reassessment on the same basis after limitation had expired. The reassessment was therefore held without jurisdiction and illegal, and was set aside. Case-Laws VAT and Sales Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384395