Northern India Caterers (India) Ltd vs Lt. Governor Of Delhi on 21 December, 1979
It is relevant here to point out that the Revenue did not prefer any second appeal even though the Revenue has a right for preferring such second appeal under the statute and under the circumstances, the order of the first appellate authority relying on the aforesaid decision Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi reported in [1978] 42 STC 386 became final and it is also pertinent to note that the entire assessment was nullified by the first appellate authority. Therefore, after the order of the first appellate authority, there was virtually no order of assessment. It is trite law that Section 12(8) is a provision in respect of assessment or under-assessment. When there is no assessment, question of escaped assessment or underassessment does not arise.