https://www.taxtmi.com/caselaws?id=265501 The amended limitation provision for assessment was treated as applicable to earlier assessment years, and assessments for years up to 1997-98 had to be completed within the period recognised by the Court. Applying its earlier identical rulings, the High Court held that an assessment order passed after 30 April 2001 could not be validly made for those years, and the order was time-barred. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 12 Oct 2015 12:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265501 The amended limitation provision for assessment was treated as applicable to earlier assessment years, and assessments for years up to 1997-98 had to be completed within the period recognised by the Court. Applying its earlier identical rulings, the High Court held that an assessment order passed after 30 April 2001 could not be validly made for those years, and the order was time-barred. Case-Laws VAT and Sales Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265501