https://www.taxtmi.com/caselaws?id=158367 Statutory limitation for reassessment under the Bengal Finance (Sales Tax) Act was treated as suspended for the period during which High Court injunctions restrained the assessing authority, so that period had to be excluded from computation. A fresh assessment made within the extended time limit, following an earlier Tribunal order that allowed reassessment if permitted by law, was therefore valid; the original initiation notice also remained effective because it had not been expressly annulled. The assessment was further found free from breach of natural justice, bias, or absence of reasons, as the applicant had notice, an opportunity to be heard on limitation, and a recorded explanation of the relevant legal effect. The challenge failed. en-us Thu, 13 Apr 1995 00:00:00 +0530 Tue, 22 Oct 2013 16:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158367 Statutory limitation for reassessment under the Bengal Finance (Sales Tax) Act was treated as suspended for the period during which High Court injunctions restrained the assessing authority, so that period had to be excluded from computation. A fresh assessment made within the extended time limit, following an earlier Tribunal order that allowed reassessment if permitted by law, was therefore valid; the original initiation notice also remained effective because it had not been expressly annulled. The assessment was further found free from breach of natural justice, bias, or absence of reasons, as the applicant had notice, an opportunity to be heard on limitation, and a recorded explanation of the relevant legal effect. The challenge failed. Case-Laws VAT and Sales Tax Thu, 13 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158367