https://www.taxtmi.com/caselaws?id=155258 Penalty proceedings under section 14(4) were treated as ancillary to reopening and reassessment, not as wholly independent proceedings. Because the penalty order was passed more than four years after service of the original assessment order, the limitation in section 14(4-A) applied. The court therefore held that the levy of penalty was time-barred under section 14(4-A), as the period governing reassessment also controlled the connected penalty action. en-us Thu, 23 Jun 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155258 Penalty proceedings under section 14(4) were treated as ancillary to reopening and reassessment, not as wholly independent proceedings. Because the penalty order was passed more than four years after service of the original assessment order, the limitation in section 14(4-A) applied. The court therefore held that the levy of penalty was time-barred under section 14(4-A), as the period governing reassessment also controlled the connected penalty action. Case-Laws VAT and Sales Tax Thu, 23 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155258