https://www.taxtmi.com/caselaws?id=164293 Under section 21(5) of the U.P. Trade Tax Act, 1948, the six-month period for making a fresh assessment after remand runs only from the date the earlier order is set aside, and the operative date is the date the assessing authority receives the appellate order. Because that receipt date had to be ascertained first, limitation could not be rejected merely on an asserted date. The limitation plea had also not been finally examined on the existing material, so a direction for fresh consideration of that plea was justified. The fresh assessment was therefore not shown to be time-barred, and the challenge on limitation failed. en-us Tue, 08 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 10:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164293 Under section 21(5) of the U.P. Trade Tax Act, 1948, the six-month period for making a fresh assessment after remand runs only from the date the earlier order is set aside, and the operative date is the date the assessing authority receives the appellate order. Because that receipt date had to be ascertained first, limitation could not be rejected merely on an asserted date. The limitation plea had also not been finally examined on the existing material, so a direction for fresh consideration of that plea was justified. The fresh assessment was therefore not shown to be time-barred, and the challenge on limitation failed. Case-Laws VAT and Sales Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164293