https://www.taxtmi.com/caselaws?id=148511 Where a revisional authority remands a sales tax assessment for fresh assessment, the reassessment is treated as a fresh statutory proceeding and not an unrestricted continuation of the original assessment. The assessing authority must therefore act within the limitation period prescribed for reassessment under the sales tax law. This limitation applies even where the original assessment was completed on a best judgment basis, because the controlling time-limit remains the one governing reassessment. On that reasoning, the reassessment was held to be barred by limitation and without jurisdiction. en-us Thu, 22 May 1969 00:00:00 +0530 Mon, 29 Apr 2013 13:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148511 Where a revisional authority remands a sales tax assessment for fresh assessment, the reassessment is treated as a fresh statutory proceeding and not an unrestricted continuation of the original assessment. The assessing authority must therefore act within the limitation period prescribed for reassessment under the sales tax law. This limitation applies even where the original assessment was completed on a best judgment basis, because the controlling time-limit remains the one governing reassessment. On that reasoning, the reassessment was held to be barred by limitation and without jurisdiction. Case-Laws VAT and Sales Tax Thu, 22 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148511