https://www.taxtmi.com/caselaws?id=158986 The court held that the order of the Commissioner for reopening and reassessment for the assessment year 1984-85 under the U.P. Trade Tax Act was illegal due to the expired limitation period. It emphasized that reassessment without jurisdiction, resulting from an expired limitation period before a subsequent amendment, was impermissible. The court also ruled that no appeal lies against an order under section 21 of the U.P. Trade Tax Act and criticized the non-compliance of departmental authorities with judicial pronouncements. Consequently, the court allowed the writ petition, setting aside the impugned orders. en-us Tue, 12 Sep 1995 00:00:00 +0530 Tue, 12 Nov 2013 15:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158986 The court held that the order of the Commissioner for reopening and reassessment for the assessment year 1984-85 under the U.P. Trade Tax Act was illegal due to the expired limitation period. It emphasized that reassessment without jurisdiction, resulting from an expired limitation period before a subsequent amendment, was impermissible. The court also ruled that no appeal lies against an order under section 21 of the U.P. Trade Tax Act and criticized the non-compliance of departmental authorities with judicial pronouncements. Consequently, the court allowed the writ petition, setting aside the impugned orders. Case-Laws VAT and Sales Tax Tue, 12 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158986