https://www.taxtmi.com/caselaws?id=278988 Statutory time limits for completion of assessment govern challenges based on delay. Section 17(6), including its proviso for assessments pending on 1 April 1993, permitted completion within four years from publication of the Kerala Finance Act, 1993. An assessment completed within that prescribed period cannot be invalidated merely as unreasonably delayed, because general notions of delay cannot curtail time expressly allowed by the legislature. A taxpayer's factual claim of having acted as a partner only for a limited period requires examination by the appropriate authorities and does not justify intervention in an original petition. en-us Wed, 23 Mar 1994 00:00:00 +0530 Wed, 27 Feb 2019 14:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278988 Statutory time limits for completion of assessment govern challenges based on delay. Section 17(6), including its proviso for assessments pending on 1 April 1993, permitted completion within four years from publication of the Kerala Finance Act, 1993. An assessment completed within that prescribed period cannot be invalidated merely as unreasonably delayed, because general notions of delay cannot curtail time expressly allowed by the legislature. A taxpayer's factual claim of having acted as a partner only for a limited period requires examination by the appropriate authorities and does not justify intervention in an original petition. Case-Laws VAT and Sales Tax Wed, 23 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278988