https://www.taxtmi.com/caselaws?id=152761 Assessment proceedings validly initiated by statutory notice and enquiry remain pending until finally concluded, so completion after the statutory period is not barred by limitation. The court treated the notice in Form XII, scrutiny of accounts, and other assessment steps as sufficient commencement of proceedings, and distinguished cases where no return was filed and no assessment process had ever begun. Because the proceedings were already in motion within time, the later assessment could not be struck down as time-barred, and the tribunal erred in cancelling it on that ground. en-us Mon, 12 Nov 1979 00:00:00 +0530 Tue, 09 Jul 2013 18:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152761 Assessment proceedings validly initiated by statutory notice and enquiry remain pending until finally concluded, so completion after the statutory period is not barred by limitation. The court treated the notice in Form XII, scrutiny of accounts, and other assessment steps as sufficient commencement of proceedings, and distinguished cases where no return was filed and no assessment process had ever begun. Because the proceedings were already in motion within time, the later assessment could not be struck down as time-barred, and the tribunal erred in cancelling it on that ground. Case-Laws VAT and Sales Tax Mon, 12 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152761