https://www.taxtmi.com/caselaws?id=160849 Reassessment cannot be initiated after the original limitation period has expired, even if a later amendment extends the time limit, because the amending provision does not revive a power that was already barred. Where the assessment year had already run its course before the amendment came into force on 1 April 1998, the department lacked jurisdiction to reopen the assessment under section 19. As the reassessment itself was without jurisdiction, the penalty proceedings founded on it also could not survive and failed. en-us Thu, 04 Jul 2002 00:00:00 +0530 Wed, 25 Dec 2013 16:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160849 Reassessment cannot be initiated after the original limitation period has expired, even if a later amendment extends the time limit, because the amending provision does not revive a power that was already barred. Where the assessment year had already run its course before the amendment came into force on 1 April 1998, the department lacked jurisdiction to reopen the assessment under section 19. As the reassessment itself was without jurisdiction, the penalty proceedings founded on it also could not survive and failed. Case-Laws VAT and Sales Tax Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160849