https://www.taxtmi.com/caselaws?id=162422 A challenge to a reassessment was based on alleged breach of the statutory limitation period, focusing on the gap between the reassessment order, service of the demand notice, and the assessee's receipt of the order copy. In the absence of any explanation for the long delay, the tribunal treated the delayed service and communication as supporting a presumption that the reassessment was not made within the prescribed period. The statutory requirement of timely issuance and service was therefore not treated as complied with, and the reassessment order and notice in form VII were quashed as bad in law. en-us Fri, 24 May 2002 00:00:00 +0530 Wed, 26 Feb 2014 14:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162422 A challenge to a reassessment was based on alleged breach of the statutory limitation period, focusing on the gap between the reassessment order, service of the demand notice, and the assessee's receipt of the order copy. In the absence of any explanation for the long delay, the tribunal treated the delayed service and communication as supporting a presumption that the reassessment was not made within the prescribed period. The statutory requirement of timely issuance and service was therefore not treated as complied with, and the reassessment order and notice in form VII were quashed as bad in law. Case-Laws VAT and Sales Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162422