<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2013 (3) TMI 296 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=221530</link>
    <description>Limitation continued to apply despite the earlier remand, because the statutory time bar was measured from the original assessment order and could not be bypassed by relying on quashed proceedings. The assessee had been expressly permitted to raise limitation after remand, and the authority&#039;s fresh notice and consequential revisional order were issued beyond five years from the original assessment. As the impugned action was time-barred, the notice and order could not be sustained and were set aside.</description>
    <language>en-us</language>
    <pubDate>Tue, 18 Sep 2012 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 15 Mar 2013 10:17:09 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=194883" rel="self" type="application/rss+xml"/>
    <item>
      <title>2013 (3) TMI 296 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=221530</link>
      <description>Limitation continued to apply despite the earlier remand, because the statutory time bar was measured from the original assessment order and could not be bypassed by relying on quashed proceedings. The assessee had been expressly permitted to raise limitation after remand, and the authority&#039;s fresh notice and consequential revisional order were issued beyond five years from the original assessment. As the impugned action was time-barred, the notice and order could not be sustained and were set aside.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 18 Sep 2012 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=221530</guid>
    </item>
  </channel>
</rss>