https://www.taxtmi.com/caselaws?id=152377 A reassessment notice for escaped turnover was held barred by limitation because the turnover had already been disclosed and accepted in the original return, and the later attempt reflected only a change of opinion by the assessing authority. In such cases, rule 14-A(8)(b) required reassessment within four years from the end of the relevant year, and the notice issued beyond that period was without jurisdiction. The petition under article 227 was also maintainable despite an alternative remedy, because the assessing authority acted in a quasi-judicial capacity and the challenge went to the jurisdiction of the notice on admitted facts. en-us Thu, 15 Sep 1977 00:00:00 +0530 Mon, 01 Jul 2013 17:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152377 A reassessment notice for escaped turnover was held barred by limitation because the turnover had already been disclosed and accepted in the original return, and the later attempt reflected only a change of opinion by the assessing authority. In such cases, rule 14-A(8)(b) required reassessment within four years from the end of the relevant year, and the notice issued beyond that period was without jurisdiction. The petition under article 227 was also maintainable despite an alternative remedy, because the assessing authority acted in a quasi-judicial capacity and the challenge went to the jurisdiction of the notice on admitted facts. Case-Laws VAT and Sales Tax Thu, 15 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152377