https://www.taxtmi.com/caselaws?id=167879 Section 29(4A), inserted with a non obstante clause, fixed a three-year limitation period for completing the assessment from 20 November 2006 and prevailed over the general extension power under section 29(4). On a plain reading, the Commissioner's extension could not override the special statutory deadline, so the assessment had to be completed within the period expressly prescribed. Because the assessment was made on 26 March 2010, after the outer limit had expired, it was time-barred and the extension had no legal effect. en-us Thu, 19 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167879 Section 29(4A), inserted with a non obstante clause, fixed a three-year limitation period for completing the assessment from 20 November 2006 and prevailed over the general extension power under section 29(4). On a plain reading, the Commissioner's extension could not override the special statutory deadline, so the assessment had to be completed within the period expressly prescribed. Because the assessment was made on 26 March 2010, after the outer limit had expired, it was time-barred and the extension had no legal effect. Case-Laws VAT and Sales Tax Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167879