https://www.taxtmi.com/caselaws?id=145196 The eighteen-month limitation under section 11(1) applied only when the Assessing Authority had to make a best judgment assessment after non-filing, or after finding returns incorrect or incomplete; where returns and tax deposits were accepted, no such time bar operated and the limitation plea failed. An assessment based on rule 28 of the Delhi Sales Tax Rules, 1951 could not stand because that rule had already been held ultra vires; the third-quarter assessment was therefore quashed, with liberty to make a fresh assessment only to the extent permitted by law. The earlier acceptance of returns was sustained. en-us Wed, 20 Jul 1966 00:00:00 +0530 Mon, 22 Apr 2013 18:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145196 The eighteen-month limitation under section 11(1) applied only when the Assessing Authority had to make a best judgment assessment after non-filing, or after finding returns incorrect or incomplete; where returns and tax deposits were accepted, no such time bar operated and the limitation plea failed. An assessment based on rule 28 of the Delhi Sales Tax Rules, 1951 could not stand because that rule had already been held ultra vires; the third-quarter assessment was therefore quashed, with liberty to make a fresh assessment only to the extent permitted by law. The earlier acceptance of returns was sustained. Case-Laws VAT and Sales Tax Wed, 20 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145196