https://www.taxtmi.com/caselaws?id=221929 The court held that the reassessment order issued under Section 21(4-A) of the U.P. Sales Tax Act was not valid as the original assessment was not set aside for want of jurisdiction or similar grounds. The limitation period for reassessment had expired, and Section 21(4-A) could not be applied retrospectively to extend this period. The term "assessment" in Section 21(4-A) does not include "reassessment." The reassessment order was quashed, emphasizing strict adherence to the limitation period for reassessment and the need for the Assessing Authority to follow proper procedures under Section 21(2) for reopening assessments. en-us Tue, 02 Apr 2013 00:00:00 +0530 Thu, 17 Jul 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221929 The court held that the reassessment order issued under Section 21(4-A) of the U.P. Sales Tax Act was not valid as the original assessment was not set aside for want of jurisdiction or similar grounds. The limitation period for reassessment had expired, and Section 21(4-A) could not be applied retrospectively to extend this period. The term "assessment" in Section 21(4-A) does not include "reassessment." The reassessment order was quashed, emphasizing strict adherence to the limitation period for reassessment and the need for the Assessing Authority to follow proper procedures under Section 21(2) for reopening assessments. Case-Laws VAT and Sales Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221929