https://www.taxtmi.com/caselaws?id=150640 The limitation period in section 11(2a) governed only original assessments and did not restrict the exercise of revisional power under section 20(3) in the absence of express statutory language. Where a revisional order led to a fresh assessment, the proviso created a new four-year period from the date of that order, and the subsequent assessment made within that period was valid. The challenge to the revisional and consequential assessment orders therefore failed. en-us Thu, 10 May 1973 00:00:00 +0530 Mon, 20 May 2013 16:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150640 The limitation period in section 11(2a) governed only original assessments and did not restrict the exercise of revisional power under section 20(3) in the absence of express statutory language. Where a revisional order led to a fresh assessment, the proviso created a new four-year period from the date of that order, and the subsequent assessment made within that period was valid. The challenge to the revisional and consequential assessment orders therefore failed. Case-Laws VAT and Sales Tax Thu, 10 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150640