https://www.taxtmi.com/caselaws?id=36558 A pending estate duty appeal remained governed by the unamended regime under the saving provision, so later appellate forums were unavailable. In a valuation dispute, a remand made without notice, hearing, or reasons was contrary to natural justice and was treated as a nullity, not as final disposal of the appeal. The authority was bound to decide the matter in conformity with the earlier High Court answer and could not avoid that obligation by a mechanical remand. Delay or an alternative statutory remedy did not bar writ relief where the impugned order was void and jurisdiction had not been properly exercised. en-us Fri, 06 Oct 1978 00:00:00 +0530 Tue, 23 Mar 2010 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36558 A pending estate duty appeal remained governed by the unamended regime under the saving provision, so later appellate forums were unavailable. In a valuation dispute, a remand made without notice, hearing, or reasons was contrary to natural justice and was treated as a nullity, not as final disposal of the appeal. The authority was bound to decide the matter in conformity with the earlier High Court answer and could not avoid that obligation by a mechanical remand. Delay or an alternative statutory remedy did not bar writ relief where the impugned order was void and jurisdiction had not been properly exercised. Case-Laws Income Tax Fri, 06 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36558