1990 (8) TMI 361

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....e revision-petitioner in this tax revision case. The respondent is an assessee to sales tax. We are concerned with the assessment year 1963-64. An array of facts are stated in the memorandum of revision, and also in the orders passed by the statutory authorities. The Appellate Tribunal has referred to innumerable facts in its appellate order dated 23rd March, 1983. It is not necessary to advert to....

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....ounsel for the Revenue, Mr. N.N. Divakaran Pillai, as also counsel for the respondent-assessee, Mr. K.C. Balagangadharan. It is axiomatic that when an order of assessment is annulled or cancelled for violation of principles of natural justice, the only legal effect flowing therefrom is that the assessment order is vacated. No final decision of the cause is available. In law, fresh proceedings are ....