https://www.taxtmi.com/caselaws?id=167903 The Allahabad HC considered whether reassessment orders passed after remand complied with the one-year limit in section 21(4) of the U.P. Sales Tax Act, which runs from receipt by the assessing authority of the remand order. The record showed that the appellate orders were received in the department and entered in the receipt register, and the Sales Tax Officer's explanation for the duplicate file and later assessment orders was found plausible. On that material, the court accepted that the reassessment was completed within the statutory period, so the limitation challenge failed. en-us Wed, 16 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167903 The Allahabad HC considered whether reassessment orders passed after remand complied with the one-year limit in section 21(4) of the U.P. Sales Tax Act, which runs from receipt by the assessing authority of the remand order. The record showed that the appellate orders were received in the department and entered in the receipt register, and the Sales Tax Officer's explanation for the duplicate file and later assessment orders was found plausible. On that material, the court accepted that the reassessment was completed within the statutory period, so the limitation challenge failed. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167903