https://www.taxtmi.com/caselaws?id=164567 Extension of the assessment limitation period under section 11(10) requires reasons recorded in writing and, where the statute does not expressly or necessarily exclude it, compliance with natural justice. Because an extension directly affects the assessee's rights, it must follow a hearing and be communicated before taking effect; an uncommunicated extension made without hearing cannot prevent the assessment from becoming time-barred. Transfer of an assessment case under rule 39C likewise requires recorded reasons and a reasonable opportunity of hearing wherever possible. Repeated transfers without material evidencing reasons or justification for denying a hearing do not satisfy those safeguards. The assessment was therefore time-barred and unsustainable. en-us Tue, 01 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164567 Extension of the assessment limitation period under section 11(10) requires reasons recorded in writing and, where the statute does not expressly or necessarily exclude it, compliance with natural justice. Because an extension directly affects the assessee's rights, it must follow a hearing and be communicated before taking effect; an uncommunicated extension made without hearing cannot prevent the assessment from becoming time-barred. Transfer of an assessment case under rule 39C likewise requires recorded reasons and a reasonable opportunity of hearing wherever possible. Repeated transfers without material evidencing reasons or justification for denying a hearing do not satisfy those safeguards. The assessment was therefore time-barred and unsustainable. Case-Laws VAT and Sales Tax Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164567