https://www.taxtmi.com/caselaws?id=384971 In reassessment under Section 7-B of the Tamil Nadu Entertainment Tax Act read with Rule 43-E(1), the Madras HC construed limitation by reference to initiation of proceedings rather than the date of the final order, unless the statute clearly requires otherwise. The Court held that assessment is a comprehensive process and that issuance of reassessment notices within five years from the end of the relevant assessment years was sufficient to keep the proceedings in time. As the notices only sought objections to the proposed levy and did not finally determine reassessment, the challenge to the notices failed. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384971 In reassessment under Section 7-B of the Tamil Nadu Entertainment Tax Act read with Rule 43-E(1), the Madras HC construed limitation by reference to initiation of proceedings rather than the date of the final order, unless the statute clearly requires otherwise. The Court held that assessment is a comprehensive process and that issuance of reassessment notices within five years from the end of the relevant assessment years was sufficient to keep the proceedings in time. As the notices only sought objections to the proposed levy and did not finally determine reassessment, the challenge to the notices failed. Case-Laws VAT and Sales Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384971