https://www.taxtmi.com/caselaws?id=277890 Section 19 imposes a five-year limit on reopening by the assessing authority, but the fast track assessment regime under Section 17D allowed assessments pending on 1 April 2007 to be completed by a Commissioner-constituted team. The proviso to Section 17D(2)(d) permitted reopening with the prior permission of the Commissioner and did not prescribe a separate time limit. The later proviso introduced by the Finance Act, 2010 confirmed that, where an assessment completed under the Act is reopened with the Commissioner's permission, the Section 19 limitation does not apply, so such reassessment remains valid. en-us Wed, 22 Jun 2016 00:00:00 +0530 Fri, 28 Dec 2018 07:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277890 Section 19 imposes a five-year limit on reopening by the assessing authority, but the fast track assessment regime under Section 17D allowed assessments pending on 1 April 2007 to be completed by a Commissioner-constituted team. The proviso to Section 17D(2)(d) permitted reopening with the prior permission of the Commissioner and did not prescribe a separate time limit. The later proviso introduced by the Finance Act, 2010 confirmed that, where an assessment completed under the Act is reopened with the Commissioner's permission, the Section 19 limitation does not apply, so such reassessment remains valid. Case-Laws VAT and Sales Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277890