https://www.taxtmi.com/caselaws?id=150694 A remand under section 24(3)(b) of the Bihar Sales Tax Act, 1947 that sets aside an assessment for further inquiry and a fresh order does not annul the original proceedings. The Patna HC held that such a direction keeps the assessment pending and operates as a continuation of the original proceeding, rather than starting a new reassessment. On that basis, the two-year limitation in the proviso to section 13(6) for initiating fresh assessment proceedings was not attracted in the same way as where an assessment is annulled. The fresh assessments were therefore not barred by limitation. en-us Tue, 25 Jun 1974 00:00:00 +0530 Tue, 21 May 2013 14:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150694 A remand under section 24(3)(b) of the Bihar Sales Tax Act, 1947 that sets aside an assessment for further inquiry and a fresh order does not annul the original proceedings. The Patna HC held that such a direction keeps the assessment pending and operates as a continuation of the original proceeding, rather than starting a new reassessment. On that basis, the two-year limitation in the proviso to section 13(6) for initiating fresh assessment proceedings was not attracted in the same way as where an assessment is annulled. The fresh assessments were therefore not barred by limitation. Case-Laws VAT and Sales Tax Tue, 25 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150694