https://www.taxtmi.com/caselaws?id=166529 An assessment framed after the limitation period prescribed by section 11(5) of the Punjab General Sales Tax Act, 1948 could not be sustained where the purported extension under section 11(10) was granted only after expiry of the statutory period. The Tribunal's view that such a late extension could not revive a time-barred assessment was held consistent with the High Court's earlier ruling on the same legal position. No substantial question of law arose, and the challenge to the Tribunal's order failed. The legal effect is that a belated assessment remains barred by limitation when the extension is made after the limitation period has already run out. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sat, 04 Oct 2014 10:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166529 An assessment framed after the limitation period prescribed by section 11(5) of the Punjab General Sales Tax Act, 1948 could not be sustained where the purported extension under section 11(10) was granted only after expiry of the statutory period. The Tribunal's view that such a late extension could not revive a time-barred assessment was held consistent with the High Court's earlier ruling on the same legal position. No substantial question of law arose, and the challenge to the Tribunal's order failed. The legal effect is that a belated assessment remains barred by limitation when the extension is made after the limitation period has already run out. Case-Laws VAT and Sales Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166529