https://www.taxtmi.com/caselaws?id=163897 Where an ex parte assessment is set aside by the first appellate authority and fresh assessment is directed after hearing the dealer, the limitation period for completing the assessment remains applicable to the reassessment proceedings under section 21(5) of the U.P. Trade Tax Act, 1948. Applying the Full Bench view, the Court held that the reopened matter did not escape the statutory time limit, and the reassessment orders passed beyond that period were barred by limitation. The challenge to the Tribunal's order therefore failed, and the reassessment orders were quashed. en-us Fri, 05 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2014 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163897 Where an ex parte assessment is set aside by the first appellate authority and fresh assessment is directed after hearing the dealer, the limitation period for completing the assessment remains applicable to the reassessment proceedings under section 21(5) of the U.P. Trade Tax Act, 1948. Applying the Full Bench view, the Court held that the reopened matter did not escape the statutory time limit, and the reassessment orders passed beyond that period were barred by limitation. The challenge to the Tribunal's order therefore failed, and the reassessment orders were quashed. Case-Laws VAT and Sales Tax Fri, 05 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163897