https://www.taxtmi.com/caselaws?id=443203 The Tribunal allowed the appeal by remanding the case, setting aside the impugned order for fresh disposal by the first appellate authority. The primary issue of premature appeal was revisited following directions from the High Court, emphasizing the need to examine the merit before dismissal. The Tribunal clarified the role of the Special Valuation Branch as advisory, not adjudicatory, and highlighted the provisional nature of assessments guided by SVB findings. It underscored the importance of finalizing provisional assessments before appellate intervention, restoring the appeal for fresh disposal. en-us Thu, 14 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443203 The Tribunal allowed the appeal by remanding the case, setting aside the impugned order for fresh disposal by the first appellate authority. The primary issue of premature appeal was revisited following directions from the High Court, emphasizing the need to examine the merit before dismissal. The Tribunal clarified the role of the Special Valuation Branch as advisory, not adjudicatory, and highlighted the provisional nature of assessments guided by SVB findings. It underscored the importance of finalizing provisional assessments before appellate intervention, restoring the appeal for fresh disposal. Case-Laws Customs Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443203