Section 84(3) in West Bengal Value Added Tax Act, 2003
(3)While acting in accordance with the provisions of clause (b) of subsection (2) , the appellate authority may set aside any part of the provisional assessment or any other assessment and, if he does so, the assessing authority shall make a fresh assessment in respect of such part or parts only, and the remaining part or parts of the previous assessment shall remain unaltered and valid.
