https://www.taxtmi.com/caselaws?id=128722 Section 21 was construed broadly to permit reassessment of turnover that had escaped assessment for any reason, including inadvertent omission despite disclosure in the return; the reassessment was therefore valid. The retrospective second proviso to section 21, inserted by the 1956 amendment, removed the limitation bar where the assessment was made to give effect to a finding or direction in an order under sections 9, 10 or 11, so the remand-based fresh assessment was not time-barred. Section 21 also did not require fresh information as a precondition for reassessment, and the objection on that ground failed. en-us Mon, 18 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 15:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128722 Section 21 was construed broadly to permit reassessment of turnover that had escaped assessment for any reason, including inadvertent omission despite disclosure in the return; the reassessment was therefore valid. The retrospective second proviso to section 21, inserted by the 1956 amendment, removed the limitation bar where the assessment was made to give effect to a finding or direction in an order under sections 9, 10 or 11, so the remand-based fresh assessment was not time-barred. Section 21 also did not require fresh information as a precondition for reassessment, and the objection on that ground failed. Case-Laws VAT and Sales Tax Mon, 18 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128722