https://www.taxtmi.com/caselaws?id=280940 Rule 28(3), inserted with effect from 21.07.2001, made pending reassessment cases under section 12(5) or section 12(8) subject to disposal within one year from the commencement of the amendment rules, while later cases could be disposed of within two years. Because the reassessment notices were signed and dispatched before 21.07.2001, the proceedings were treated as pending cases governed by the one-year period. The limitation prescribed by the amended rule was held binding, not merely directory. As the assessment orders were passed after expiry of the applicable one-year period, the reassessment orders were without jurisdiction and liable to be quashed. en-us Tue, 24 Apr 2018 00:00:00 +0530 Tue, 18 Apr 2023 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280940 Rule 28(3), inserted with effect from 21.07.2001, made pending reassessment cases under section 12(5) or section 12(8) subject to disposal within one year from the commencement of the amendment rules, while later cases could be disposed of within two years. Because the reassessment notices were signed and dispatched before 21.07.2001, the proceedings were treated as pending cases governed by the one-year period. The limitation prescribed by the amended rule was held binding, not merely directory. As the assessment orders were passed after expiry of the applicable one-year period, the reassessment orders were without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280940