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    <title>2007 (5) TMI 628 - ALLAHABAD HIGH COURT</title>
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    <description>A remanded reassessment proceeding under the U.P. Trade Tax Act was not defeated by an ordinary limitation objection where the authority was acting to give effect to the earlier judicial direction. The Court held that the challenge based on the limitation period for reassessment and the time limit for implementing remand could not succeed, particularly since the petitioner had not produced the certified copy in time and had not taken timely steps to have the remanded matter decided earlier. The limitation objection was rejected and the reassessment authorisation was upheld.</description>
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    <pubDate>Fri, 11 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 628 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=183720</link>
      <description>A remanded reassessment proceeding under the U.P. Trade Tax Act was not defeated by an ordinary limitation objection where the authority was acting to give effect to the earlier judicial direction. The Court held that the challenge based on the limitation period for reassessment and the time limit for implementing remand could not succeed, particularly since the petitioner had not produced the certified copy in time and had not taken timely steps to have the remanded matter decided earlier. The limitation objection was rejected and the reassessment authorisation was upheld.</description>
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      <pubDate>Fri, 11 May 2007 00:00:00 +0530</pubDate>
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