https://www.taxtmi.com/caselaws?id=333980 Assessment orders for the relevant years were held to be barred by limitation under the amended limitation provision, because for assessment years up to 1997-98 no valid order could be passed after 30.4.2001. Orders passed in April 2002 were therefore beyond the permissible period and could not be sustained. The first appellate authority's orders setting aside those assessments were consistent with the settled legal position, and a remand for fresh proceedings was considered unnecessary because the controversy on merits was already covered. en-us Wed, 17 Aug 2016 00:00:00 +0530 Thu, 22 Mar 2018 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333980 Assessment orders for the relevant years were held to be barred by limitation under the amended limitation provision, because for assessment years up to 1997-98 no valid order could be passed after 30.4.2001. Orders passed in April 2002 were therefore beyond the permissible period and could not be sustained. The first appellate authority's orders setting aside those assessments were consistent with the settled legal position, and a remand for fresh proceedings was considered unnecessary because the controversy on merits was already covered. Case-Laws VAT and Sales Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333980