https://www.taxtmi.com/caselaws?id=158956 The court held that the Assessing Authority had properly indicated its intention to proceed with best judgment assessment within the statutory limitation period of five years as required by section 11(4) of the Act. The court concluded that the notices issued were sufficient to initiate assessment proceedings within the prescribed timeframe, ultimately ruling in favor of the department. en-us Tue, 07 May 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158956 The court held that the Assessing Authority had properly indicated its intention to proceed with best judgment assessment within the statutory limitation period of five years as required by section 11(4) of the Act. The court concluded that the notices issued were sufficient to initiate assessment proceedings within the prescribed timeframe, ultimately ruling in favor of the department. Case-Laws VAT and Sales Tax Tue, 07 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158956