https://www.taxtmi.com/caselaws?id=162469 A deferment order can exclude time from assessment limitation only if made before the limitation period expires; a post-expiry order cannot operate retrospectively to revive a time-barred assessment. The court also held that a stay order in earlier writ proceedings, confined to further action under a compounding or prosecution notice, did not restrain assessment proceedings and therefore did not extend the assessment period. On those principles, the deferment order and the assessment founded on it could not stand on limitation grounds, although liability to pay admitted tax remained unaffected. en-us Tue, 14 Aug 2001 00:00:00 +0530 Thu, 27 Feb 2014 14:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162469 A deferment order can exclude time from assessment limitation only if made before the limitation period expires; a post-expiry order cannot operate retrospectively to revive a time-barred assessment. The court also held that a stay order in earlier writ proceedings, confined to further action under a compounding or prosecution notice, did not restrain assessment proceedings and therefore did not extend the assessment period. On those principles, the deferment order and the assessment founded on it could not stand on limitation grounds, although liability to pay admitted tax remained unaffected. Case-Laws VAT and Sales Tax Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162469