https://www.taxtmi.com/caselaws?id=150184 The proviso to section 13(6) of the Bihar Sales Tax Act, 1947 was held not to bar an assessment made after remand on the same returns and material. Once the dealer filed returns, assessment proceedings were already initiated and remained pending until final assessment. A remand by the superior authority directing the assessing officer to reframe the assessment did not amount to a fresh initiation of proceedings. The distinction under section 24(3) between annulling an assessment and setting it aside with directions was treated as material: where the assessment is merely set aside for reworking, the limitation proviso does not apply, and the reassessment is not time-barred. en-us Fri, 07 Jan 1972 00:00:00 +0530 Thu, 09 May 2013 17:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150184 The proviso to section 13(6) of the Bihar Sales Tax Act, 1947 was held not to bar an assessment made after remand on the same returns and material. Once the dealer filed returns, assessment proceedings were already initiated and remained pending until final assessment. A remand by the superior authority directing the assessing officer to reframe the assessment did not amount to a fresh initiation of proceedings. The distinction under section 24(3) between annulling an assessment and setting it aside with directions was treated as material: where the assessment is merely set aside for reworking, the limitation proviso does not apply, and the reassessment is not time-barred. Case-Laws VAT and Sales Tax Fri, 07 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150184