https://www.taxtmi.com/caselaws?id=164567 Where a statute permits extension of assessment limitation or transfer of a case only on recorded reasons, principles of natural justice are implied unless expressly excluded. The note states that an extension under section 11(10) was ineffective because it was neither shown to have been made after hearing the assessee nor communicated, so it could not defeat the limitation bar. It also states that repeated transfers under rule 39C were unjustified because the record showed no reasons and no meaningful opportunity of hearing. The assessment was therefore treated as 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 Where a statute permits extension of assessment limitation or transfer of a case only on recorded reasons, principles of natural justice are implied unless expressly excluded. The note states that an extension under section 11(10) was ineffective because it was neither shown to have been made after hearing the assessee nor communicated, so it could not defeat the limitation bar. It also states that repeated transfers under rule 39C were unjustified because the record showed no reasons and no meaningful opportunity of hearing. The assessment was therefore treated as 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