https://www.taxtmi.com/caselaws?id=150598 Review proceedings under section 24(5) of the Bihar Sales Tax Act, 1947 were held to fall within the limitation bar in the proviso to section 13(6) where the review effectively initiated reassessment. The Court followed its earlier binding decision construing the limitation scheme to cover such proceedings and declined to refer the matter to a larger Bench, finding the revenue's alternative construction to be only a possible view and not clearly wrong. The reference was answered against the revenue and in favour of the assessee. en-us Fri, 10 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 12:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150598 Review proceedings under section 24(5) of the Bihar Sales Tax Act, 1947 were held to fall within the limitation bar in the proviso to section 13(6) where the review effectively initiated reassessment. The Court followed its earlier binding decision construing the limitation scheme to cover such proceedings and declined to refer the matter to a larger Bench, finding the revenue's alternative construction to be only a possible view and not clearly wrong. The reference was answered against the revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 10 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150598