https://www.taxtmi.com/acts?id=2886 Section 34 limits the Commissioner's power to make or re make assessments to a statutory period measured from either the end of the year containing the tax period for which a return was filed or the date of a prior assessment, with an extension where tax appears unpaid due to concealment, omission or failure to disclose material particulars; additionally, assessments required by a tribunal or court decision may be made within a further period after that decision. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 30 May 2013 12:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2886 Section 34 limits the Commissioner's power to make or re make assessments to a statutory period measured from either the end of the year containing the tax period for which a return was filed or the date of a prior assessment, with an extension where tax appears unpaid due to concealment, omission or failure to disclose material particulars; additionally, assessments required by a tribunal or court decision may be made within a further period after that decision. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2886