https://www.taxtmi.com/caselaws?id=106152 A fresh reassessment made pursuant to an appellate order was held valid because the statutory period under section 29(8)(b) ran from communication of the appellate order to the assessing authority, and the reassessment fell within that time. Allegations of interpolation and procedural irregularities did not nullify the assessment because the assessing officer had inherent jurisdiction to act; such defects were treated as curable illegality or irregularity, not a jurisdictional nullity. The challenge on limitation failed, the assessments were not void, and the direction for fresh assessment was upheld. en-us Fri, 11 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106152 A fresh reassessment made pursuant to an appellate order was held valid because the statutory period under section 29(8)(b) ran from communication of the appellate order to the assessing authority, and the reassessment fell within that time. Allegations of interpolation and procedural irregularities did not nullify the assessment because the assessing officer had inherent jurisdiction to act; such defects were treated as curable illegality or irregularity, not a jurisdictional nullity. The challenge on limitation failed, the assessments were not void, and the direction for fresh assessment was upheld. Case-Laws VAT / Sales Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106152