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    <title>Department Cannot Use Extended Limitation Period Without Notice: Tribunal Upholds Decision Under Proviso to Section 11-A.</title>
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    <description>Invocation of extended period of limitation - The Department had chosen not to issue notice pending appeal, for which failure thereof, they are not entitled to invoke the proviso to Section 11-A, as has been rightly held by the Tribunal - HC</description>
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      <description>Invocation of extended period of limitation - The Department had chosen not to issue notice pending appeal, for which failure thereof, they are not entitled to invoke the proviso to Section 11-A, as has been rightly held by the Tribunal - HC</description>
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