https://www.taxtmi.com/caselaws?id=161132 Reassessment pursuant to a remand must be completed within the statutory limitation period counted from receipt of the remand order in the assessing office. On the admitted dates, the remand order was received on 27 May 1989, so the reassessment ought to have been finished by 8 March 1990, but fresh proceedings were initiated only on 11 February 1994. As the proceedings were commenced beyond the prescribed period under section 21(4) of the U.P. Trade Tax Act, they were time-barred and could not validly continue; the challenge therefore succeeded in favour of the assessee. en-us Fri, 26 Sep 1997 00:00:00 +0530 Tue, 07 Jan 2014 15:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161132 Reassessment pursuant to a remand must be completed within the statutory limitation period counted from receipt of the remand order in the assessing office. On the admitted dates, the remand order was received on 27 May 1989, so the reassessment ought to have been finished by 8 March 1990, but fresh proceedings were initiated only on 11 February 1994. As the proceedings were commenced beyond the prescribed period under section 21(4) of the U.P. Trade Tax Act, they were time-barred and could not validly continue; the challenge therefore succeeded in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161132