https://www.taxtmi.com/caselaws?id=284526 In tax proceedings, an intermediate finding that was not separately appealed did not bar the appellate tribunal from re-examining the liability issue in the final appeal; the prior remand order was not treated as res judicata. The commentary also states that a taxpayer should not be denied compound levy benefits merely for failing to file a separate formal option when the statutory form was not prescribed, because filing returns and paying tax at the prescribed rate can evidence valid exercise of the option. The tribunal's relief to the assessee was therefore sustained. en-us Tue, 05 Feb 2019 00:00:00 +0530 Thu, 23 Jan 2020 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284526 In tax proceedings, an intermediate finding that was not separately appealed did not bar the appellate tribunal from re-examining the liability issue in the final appeal; the prior remand order was not treated as res judicata. The commentary also states that a taxpayer should not be denied compound levy benefits merely for failing to file a separate formal option when the statutory form was not prescribed, because filing returns and paying tax at the prescribed rate can evidence valid exercise of the option. The tribunal's relief to the assessee was therefore sustained. Case-Laws VAT and Sales Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284526