https://www.taxtmi.com/caselaws?id=152649 For reassessment under section 19(1), the limitation period is governed by the amended provision in force when the assessment is made and the reassessment power is invoked, not by the provision applicable during the turnover period sought to be reopened. A vested right against reassessment does not arise contrary to the law then operating at the time of assessment unless an accrued right is shown. The expression "calendar year" in section 19(1) means the year beginning on 1 January and ending on 31 December. On that construction, reassessment notices issued within that period are not barred by limitation. en-us Wed, 23 Apr 1980 00:00:00 +0530 Mon, 08 Jul 2013 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152649 For reassessment under section 19(1), the limitation period is governed by the amended provision in force when the assessment is made and the reassessment power is invoked, not by the provision applicable during the turnover period sought to be reopened. A vested right against reassessment does not arise contrary to the law then operating at the time of assessment unless an accrued right is shown. The expression "calendar year" in section 19(1) means the year beginning on 1 January and ending on 31 December. On that construction, reassessment notices issued within that period are not barred by limitation. Case-Laws VAT and Sales Tax Wed, 23 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152649