https://www.taxtmi.com/caselaws?id=166558 An amendment governing reassessment limitation applied because the original limitation period had not expired when it came into force on 1 July 2002. The Court held that the notice was not retrospectively invalidated, since the limitation period ran from the date of the final assessment order, not merely from the assessment year, where the statute so provided. As the final assessment order was passed on 12 November 2004 and the reassessment notice followed within a few months, the action was within time. The reassessment notice was therefore not barred by limitation, and the writ challenge failed. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166558 An amendment governing reassessment limitation applied because the original limitation period had not expired when it came into force on 1 July 2002. The Court held that the notice was not retrospectively invalidated, since the limitation period ran from the date of the final assessment order, not merely from the assessment year, where the statute so provided. As the final assessment order was passed on 12 November 2004 and the reassessment notice followed within a few months, the action was within time. The reassessment notice was therefore not barred by limitation, and the writ challenge failed. Case-Laws VAT and Sales Tax Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166558