https://www.taxtmi.com/caselaws?id=128490 A reassessment was upheld as within limitation because the period during which a High Court stay prevented the assessing authority from acting had to be excluded from the limitation computation. The governing limitation rule was treated as procedural and capable of applying to a pending matter where the right to act had not become barred. Applying the principle that a litigant should not suffer from delay caused by a court order, the reassessment was held valid in time and the challenge on limitation failed. en-us Mon, 05 Mar 1962 00:00:00 +0530 Sat, 06 Apr 2013 14:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128490 A reassessment was upheld as within limitation because the period during which a High Court stay prevented the assessing authority from acting had to be excluded from the limitation computation. The governing limitation rule was treated as procedural and capable of applying to a pending matter where the right to act had not become barred. Applying the principle that a litigant should not suffer from delay caused by a court order, the reassessment was held valid in time and the challenge on limitation failed. Case-Laws VAT and Sales Tax Mon, 05 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128490