https://www.taxtmi.com/caselaws?id=139046 Reassessment under the Punjab General Sales Tax Act was held not barred by limitation where the Assessing Authority had taken a definite step to assess within the three-year period through service of the first notice and a best judgment reassessment order. The later appellate setting aside of that order did not erase the earlier valid initiation, because the appeal was allowed for lack of adequate opportunity and not on limitation. A fresh notice issued afterwards was treated as a continuation of proceedings already commenced in time, so the reassessment challenge failed. en-us Wed, 28 Oct 1964 00:00:00 +0530 Wed, 17 Apr 2013 17:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139046 Reassessment under the Punjab General Sales Tax Act was held not barred by limitation where the Assessing Authority had taken a definite step to assess within the three-year period through service of the first notice and a best judgment reassessment order. The later appellate setting aside of that order did not erase the earlier valid initiation, because the appeal was allowed for lack of adequate opportunity and not on limitation. A fresh notice issued afterwards was treated as a continuation of proceedings already commenced in time, so the reassessment challenge failed. Case-Laws VAT and Sales Tax Wed, 28 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139046