https://www.taxtmi.com/caselaws?id=162548 Unexplained and inordinate delay in serving a reassessment order and demand notice may justify a presumption that the order was not actually made on the date it bears. Where the order was said to have been passed on the last day of limitation but was not communicated for more than three years, and no explanation was offered for the delay, the delayed service supported the inference that the reassessment was not completed within time. The reassessment was therefore treated as barred by limitation, and the consequential revisional orders could not stand. en-us Tue, 08 Mar 2005 00:00:00 +0530 Sat, 01 Mar 2014 15:27:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162548 Unexplained and inordinate delay in serving a reassessment order and demand notice may justify a presumption that the order was not actually made on the date it bears. Where the order was said to have been passed on the last day of limitation but was not communicated for more than three years, and no explanation was offered for the delay, the delayed service supported the inference that the reassessment was not completed within time. The reassessment was therefore treated as barred by limitation, and the consequential revisional orders could not stand. Case-Laws VAT and Sales Tax Tue, 08 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162548