https://www.taxtmi.com/caselaws?id=309336 An order dropping proceedings could not stand where the record showed that provisional assessments had not been finally finalised. The Tribunal found the impugned order factually unsustainable because it proceeded on an assumption of final assessment that was not supported by the record. As the assessment stage remained incomplete, the findings recorded in the order could not be upheld. The order was set aside and the matter remanded for de novo adjudication, with both sides to be given an opportunity to place documents and make submissions. en-us Thu, 23 Feb 2017 00:00:00 +0530 Sat, 26 Aug 2023 08:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309336 An order dropping proceedings could not stand where the record showed that provisional assessments had not been finally finalised. The Tribunal found the impugned order factually unsustainable because it proceeded on an assumption of final assessment that was not supported by the record. As the assessment stage remained incomplete, the findings recorded in the order could not be upheld. The order was set aside and the matter remanded for de novo adjudication, with both sides to be given an opportunity to place documents and make submissions. Case-Laws Customs Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309336