https://www.taxtmi.com/caselaws?id=128862 A revisional order under section 21 was held to be supervisory and did not keep a completed assessment pending or destroy its finality after the appeal stage had ended. As the assessment had already become final, any action to tax escaped turnover had to comply with section 11-A. A fresh assessment initiated after the expiry of four years from the end of the accounting year was therefore barred by limitation and without jurisdiction. The remand did not enlarge the Assessing Authority's power to override the statutory time bar, and the impugned reassessment was quashed. en-us Thu, 09 Jan 1964 00:00:00 +0530 Fri, 12 Apr 2013 14:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128862 A revisional order under section 21 was held to be supervisory and did not keep a completed assessment pending or destroy its finality after the appeal stage had ended. As the assessment had already become final, any action to tax escaped turnover had to comply with section 11-A. A fresh assessment initiated after the expiry of four years from the end of the accounting year was therefore barred by limitation and without jurisdiction. The remand did not enlarge the Assessing Authority's power to override the statutory time bar, and the impugned reassessment was quashed. Case-Laws VAT and Sales Tax Thu, 09 Jan 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128862