https://www.taxtmi.com/caselaws?id=155540 Section 14(4)(cc) permits reopening where exemption was wrongly granted, and the assessing authority may issue notice to examine whether the exemption and its attached conditions were legally justified without first proving escaped turnover. The fact that the notice concerns possible wrong allowance does not make it a mere change of opinion on the facts noted. Limitation is also governed by the remand effect under section 14(7): when an assessment is set aside by a competent authority, fresh assessment may be completed within the enlarged period, and the proceeding is treated as a composite assessment. The reassessment was therefore within jurisdiction and time. en-us Wed, 13 Feb 1985 00:00:00 +0530 Thu, 05 Sep 2013 13:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155540 Section 14(4)(cc) permits reopening where exemption was wrongly granted, and the assessing authority may issue notice to examine whether the exemption and its attached conditions were legally justified without first proving escaped turnover. The fact that the notice concerns possible wrong allowance does not make it a mere change of opinion on the facts noted. Limitation is also governed by the remand effect under section 14(7): when an assessment is set aside by a competent authority, fresh assessment may be completed within the enlarged period, and the proceeding is treated as a composite assessment. The reassessment was therefore within jurisdiction and time. Case-Laws VAT and Sales Tax Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155540