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    <title>Reopening of GVAT Assessment After Four Years Challenged; No Pending Proceedings or Outstanding Demand Found for Petitioner.</title>
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    <description>Reopening of assessment after the 4 years - GVAT - Effect of subsequent amendment - Admitted facts are that no proceedings for assessment of the petitioner were pending on that day. The return filed by the petitioner for the relevant year was long past assessed and closed. - No demand - HC</description>
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      <description>Reopening of assessment after the 4 years - GVAT - Effect of subsequent amendment - Admitted facts are that no proceedings for assessment of the petitioner were pending on that day. The return filed by the petitioner for the relevant year was long past assessed and closed. - No demand - HC</description>
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