https://www.taxtmi.com/caselaws?id=149866 Reassessment proceedings after a High Court remand were treated as a continuation of the original assessment, not as a fresh escaped-assessment case. Because the assessment had already commenced on the filing of returns and the levy of purchase tax and sales tax had been made, the remand merely revived the pending proceedings for the limited purpose stated in the remand order. On that basis, the limitation period for escaped-assessment proceedings under section 11-A of the Punjab General Sales Tax Act, 1948 did not apply in the same manner, and the notice issued after remand was not time-barred. en-us Wed, 06 Oct 1971 00:00:00 +0530 Sat, 04 May 2013 15:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149866 Reassessment proceedings after a High Court remand were treated as a continuation of the original assessment, not as a fresh escaped-assessment case. Because the assessment had already commenced on the filing of returns and the levy of purchase tax and sales tax had been made, the remand merely revived the pending proceedings for the limited purpose stated in the remand order. On that basis, the limitation period for escaped-assessment proceedings under section 11-A of the Punjab General Sales Tax Act, 1948 did not apply in the same manner, and the notice issued after remand was not time-barred. Case-Laws VAT and Sales Tax Wed, 06 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149866