https://www.taxtmi.com/caselaws?id=448858 The expression "authority concerned" in the earlier writ direction was construed to mean the Tribunal, not the assessing authority, when read with the prayers and the surrounding context. On that basis, the reassessment orders passed by the assessing authority were treated as without jurisdiction and could not stand in law. The revisional proceedings founded on those reassessment orders were also held unsustainable because they depended on invalid underlying orders. To prevent prejudice from the earlier misconstruction, the assessee was permitted to file the documents before the Tribunal, and the matter was remitted for fresh decision on merits. en-us Mon, 29 Jan 2024 00:00:00 +0530 Thu, 01 Feb 2024 07:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448858 The expression "authority concerned" in the earlier writ direction was construed to mean the Tribunal, not the assessing authority, when read with the prayers and the surrounding context. On that basis, the reassessment orders passed by the assessing authority were treated as without jurisdiction and could not stand in law. The revisional proceedings founded on those reassessment orders were also held unsustainable because they depended on invalid underlying orders. To prevent prejudice from the earlier misconstruction, the assessee was permitted to file the documents before the Tribunal, and the matter was remitted for fresh decision on merits. Case-Laws VAT and Sales Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448858