https://www.taxtmi.com/caselaws?id=157468 Section 10-BB of the Rajasthan Sales Tax Act validated assessments made during the extended limitation period even where no notice was given to the assessee and no reasons were recorded for extension. The provision expressly treated such assessments and related acts as valid and effective, while preserving challenges on grounds other than limitation extension. On that statutory basis, the Tribunal's view that the assessment was void for want of notice and reasons could not stand, and its order was quashed. The assessee remained free to pursue other merits-based objections before the Tribunal. en-us Thu, 16 Sep 1993 00:00:00 +0530 Sat, 05 Oct 2013 17:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157468 Section 10-BB of the Rajasthan Sales Tax Act validated assessments made during the extended limitation period even where no notice was given to the assessee and no reasons were recorded for extension. The provision expressly treated such assessments and related acts as valid and effective, while preserving challenges on grounds other than limitation extension. On that statutory basis, the Tribunal's view that the assessment was void for want of notice and reasons could not stand, and its order was quashed. The assessee remained free to pursue other merits-based objections before the Tribunal. Case-Laws VAT and Sales Tax Thu, 16 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157468