https://www.taxtmi.com/caselaws?id=163814 Reassessment made in pursuance of an appellate remand had to be completed within four years from the end of the year in which the remand order was received. The mere pendency of a second appeal did not suspend or extend that period, because section 17(9) permitted exclusion only for the time during which proceedings were actually stayed by a court or other competent authority. In the absence of any stay, the assessing authority could proceed on the remand order within the statutory limit. The doctrine of merger did not alter this specific limitation scheme. en-us Tue, 22 Jul 2008 00:00:00 +0530 Wed, 03 Dec 2014 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163814 Reassessment made in pursuance of an appellate remand had to be completed within four years from the end of the year in which the remand order was received. The mere pendency of a second appeal did not suspend or extend that period, because section 17(9) permitted exclusion only for the time during which proceedings were actually stayed by a court or other competent authority. In the absence of any stay, the assessing authority could proceed on the remand order within the statutory limit. The doctrine of merger did not alter this specific limitation scheme. Case-Laws VAT and Sales Tax Tue, 22 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163814