https://www.taxtmi.com/caselaws?id=200053 The court allowed and disposed of the writ petition based on the statutory time limit for reassessment under the Bihar Finance Act. The court emphasized the importance of compliance with legal provisions in tax matters and concluded that no reassessment order could be issued due to the lapse of over two years without a fresh order by the assessing officer, rendering the Joint Commissioner's order ineffective. The court highlighted the proviso to section 24, precluding any reassessment at that stage and decided in favor of the petitioner based on the statutory limitation. en-us Wed, 17 Aug 2016 00:00:00 +0530 Mon, 19 Mar 2018 10:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200053 The court allowed and disposed of the writ petition based on the statutory time limit for reassessment under the Bihar Finance Act. The court emphasized the importance of compliance with legal provisions in tax matters and concluded that no reassessment order could be issued due to the lapse of over two years without a fresh order by the assessing officer, rendering the Joint Commissioner's order ineffective. The court highlighted the proviso to section 24, precluding any reassessment at that stage and decided in favor of the petitioner based on the statutory limitation. Case-Laws VAT and Sales Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200053