https://www.taxtmi.com/caselaws?id=187782 The court held that the reassessment proceedings initiated under Section 21 were invalid as they were initiated after the expiry of the specific limitation period provided under sub-section (4) of the U.P. Trade Tax Act, 1948. The court quashed the notice and order issued by the Trade Tax Officer, deeming them without jurisdiction. Consequently, the writ petition was allowed, and the reassessment proceedings were set aside. en-us Wed, 10 Nov 2004 00:00:00 +0530 Mon, 07 Nov 2016 12:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187782 The court held that the reassessment proceedings initiated under Section 21 were invalid as they were initiated after the expiry of the specific limitation period provided under sub-section (4) of the U.P. Trade Tax Act, 1948. The court quashed the notice and order issued by the Trade Tax Officer, deeming them without jurisdiction. Consequently, the writ petition was allowed, and the reassessment proceedings were set aside. Case-Laws VAT and Sales Tax Wed, 10 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187782