https://www.taxtmi.com/caselaws?id=149919 A writ remand that sets aside an ex parte assessment under section 12 and sends the matter back for fresh consideration does not convert the pending assessment into escaped-assessment proceedings under section 16. The Madras HC treated the post-remand steps as a continuation of the original assessment process, because the assessment had not been completed in the manner known to law. As the proceedings remained incomplete and pending, the limitation applicable to section 16 did not apply. The challenge to the reassessment notices therefore failed, and writ prohibition was held to be unwarranted. en-us Thu, 18 Mar 1971 00:00:00 +0530 Mon, 06 May 2013 12:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149919 A writ remand that sets aside an ex parte assessment under section 12 and sends the matter back for fresh consideration does not convert the pending assessment into escaped-assessment proceedings under section 16. The Madras HC treated the post-remand steps as a continuation of the original assessment process, because the assessment had not been completed in the manner known to law. As the proceedings remained incomplete and pending, the limitation applicable to section 16 did not apply. The challenge to the reassessment notices therefore failed, and writ prohibition was held to be unwarranted. Case-Laws VAT and Sales Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149919