https://www.taxtmi.com/caselaws?id=358253 Expiry of the statutory period for reassessment after an ex parte assessment is set aside was held to remove the assessing authority's jurisdiction to make a fresh assessment. The appellate order recalling the ex parte assessment triggered the limitation period, and a reassessment made after that period was treated as beyond jurisdiction and liable to be set aside. Limitation was also treated as a jurisdictional objection, so the assessee could raise it in later appeal and revision even if it had not been pressed earlier. The contrary view that the point was waived was rejected, and consequential relief followed. en-us Sat, 07 Oct 2017 00:00:00 +0530 Mon, 05 Nov 2018 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358253 Expiry of the statutory period for reassessment after an ex parte assessment is set aside was held to remove the assessing authority's jurisdiction to make a fresh assessment. The appellate order recalling the ex parte assessment triggered the limitation period, and a reassessment made after that period was treated as beyond jurisdiction and liable to be set aside. Limitation was also treated as a jurisdictional objection, so the assessee could raise it in later appeal and revision even if it had not been pressed earlier. The contrary view that the point was waived was rejected, and consequential relief followed. Case-Laws VAT and Sales Tax Sat, 07 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358253