https://www.taxtmi.com/caselaws?id=264112 A reduced reassessment limitation period under Section 21(2) of the U.P. Trade Tax Act did not revive a completed assessment that had already become time-barred under the earlier regime. The saving date of 31.3.2002 was construed as preserving pending matters still within the former eight-year period, not as authorising reopening of stale assessments by necessary implication. The notice dated 13.3.2002 for assessment year 1990-91 was therefore barred by limitation, and the reassessment proceedings were quashed. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 19 Dec 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264112 A reduced reassessment limitation period under Section 21(2) of the U.P. Trade Tax Act did not revive a completed assessment that had already become time-barred under the earlier regime. The saving date of 31.3.2002 was construed as preserving pending matters still within the former eight-year period, not as authorising reopening of stale assessments by necessary implication. The notice dated 13.3.2002 for assessment year 1990-91 was therefore barred by limitation, and the reassessment proceedings were quashed. Case-Laws VAT / Sales Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264112