https://www.taxtmi.com/caselaws?id=127530 Section 21 of the U.P. Sales Tax Act was held to require completion of the assessment within the prescribed three-year period, not merely issuance of notice. Where the earlier assessment had been set aside on appeal and the matter remanded, no assessment order survived, so the remand still had to be concluded within that statutory limit. The Court rejected reliance on the comparable Income-tax provision, noting its different structure. Fresh assessment after expiry of the limitation period was therefore without jurisdiction, and the assessee's limitation objection succeeded. en-us Fri, 04 Nov 1955 00:00:00 +0530 Mon, 11 Mar 2013 18:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127530 Section 21 of the U.P. Sales Tax Act was held to require completion of the assessment within the prescribed three-year period, not merely issuance of notice. Where the earlier assessment had been set aside on appeal and the matter remanded, no assessment order survived, so the remand still had to be concluded within that statutory limit. The Court rejected reliance on the comparable Income-tax provision, noting its different structure. Fresh assessment after expiry of the limitation period was therefore without jurisdiction, and the assessee's limitation objection succeeded. Case-Laws VAT and Sales Tax Fri, 04 Nov 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127530