https://www.taxtmi.com/caselaws?id=99381 A best judgment assessment under section 11(4) is available only when a dealer, after filing returns, fails to comply with a notice under section 11(2), and it must be initiated within three years from the end of the relevant return period. Reading section 11(4) with the other provisions and the quarterly return scheme, the relevant period was the quarter for which the return was filed. Once the three-year period expired, the assessing authority lost jurisdiction to proceed against that quarter, so notices issued after that limit were invalid and the challenge succeeded. en-us Fri, 07 Apr 1961 00:00:00 +0530 Tue, 25 Feb 2014 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99381 A best judgment assessment under section 11(4) is available only when a dealer, after filing returns, fails to comply with a notice under section 11(2), and it must be initiated within three years from the end of the relevant return period. Reading section 11(4) with the other provisions and the quarterly return scheme, the relevant period was the quarter for which the return was filed. Once the three-year period expired, the assessing authority lost jurisdiction to proceed against that quarter, so notices issued after that limit were invalid and the challenge succeeded. Case-Laws VAT and Sales Tax Fri, 07 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99381