https://www.taxtmi.com/caselaws?id=215244 Where a taxing statute specifies the competent authority and the manner for transfer or reassessment, those requirements are mandatory and cannot be bypassed after expiry of the statutory assessment period. The Court applied the settled rule that statutory procedure must be followed in the manner prescribed, and held that the Commissioner alone could transfer proceedings under the relevant provisions. It further noted that reassessment could not be resorted to once the limitation for completing assessment had lapsed, and that the alternative provision applied only when its preconditions were met. The remand order was therefore not sustainable and the assessee succeeded. en-us Thu, 23 Feb 2012 00:00:00 +0530 Fri, 27 Jul 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215244 Where a taxing statute specifies the competent authority and the manner for transfer or reassessment, those requirements are mandatory and cannot be bypassed after expiry of the statutory assessment period. The Court applied the settled rule that statutory procedure must be followed in the manner prescribed, and held that the Commissioner alone could transfer proceedings under the relevant provisions. It further noted that reassessment could not be resorted to once the limitation for completing assessment had lapsed, and that the alternative provision applied only when its preconditions were met. The remand order was therefore not sustainable and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 23 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215244