1990 (10) TMI 225

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.... S. Baliga, SDR, for the Respondent. [Order per : I.J. Rao, Member (T)]. -  We heard both sides in this appeal. By the impugned order the Appellate Collector dismissed the appeal observing simultaneously that the Superintendent's letter dated 22-9-1981 was not an order or decision and hence no appeal lay against the same and, on the other hand, holding that one appeal should be filed agains....

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....appeal having been filed there could only be a direction to the appellants to file more appeals to comply with the provisions of law, if any. Shri Agarwal strongly contested the finding that the assessments are provisional. The learned SDR could not prove that there was any provisional assessment. 2. For these reasons we find that the impugned order cannot be sustained. Shri Agarwal submitted tha....