TaxTMI 
TaxTMI 
1991 (12) TMI 265
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.... in respect of the order passed for penalty under section 16(1)(i) and for tax under section 7B becomes infructuous after the final assessment order under section 10 is passed. In the present case the provisional assessment order was framed on February 1, 1986, in which the evaded tax was determined at Rs. 3,603 and penalty of Rs. 7,206 was levied under section 16(1)(i) and another penalty of Rs. ....
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....ed by the appellate authority is binding on the assessing authority and if the appellate authority decided that tax is not leviable in the proceedings under section 7B then while finalising the assessment under section 10 after the order of the Deputy Commissioner (Appeals), the assessing authority is not empowered to levy the tax even if the second appeal is pending before the Tribunal. If an app....
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....nd by the order of the Deputy Commissioner (Appeals) unless some new facts are produced by the assessee or found and brought on record by the assessing authority and the conclusion in that case may alone be changed. There may be a contingency where even the jurisdiction to frame the provisional assessment was decided by appellate authority against that assessing authority and the assessing authori....
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.... decide contrary to the order of the Deputy Commissioner (Appeals) and the only way left in the final assessment order was to leave those items from taxation net, which were held not liable to be taxed by the appellate authority. In the appeal before the Sales Tax Tribunal against the provisional order if it is found that the order of the Deputy Commissioner (Appeals) was correct then no problem a....