https://www.taxtmi.com/caselaws?id=387003 Earlier writ directions confined to specified assessment years did not require reassessment for later years. The claimed rubble-value exemption for 1999-00 failed because the assessee did not produce books of account, work schedules, agreements, or other supporting material; best-judgment assessment was therefore justified, and the exemption was not available for the entire year. For 2000-01, assessment was complete when the order was made within the statutory period, not when communicated. The amended limitation proviso permitted completion by 31 March 2006, making the assessment timely. A limitation objection could not be raised for the first time in writ proceedings after pursuit of appellate remedies. Recovery based on the assessments was sustained. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 15 Oct 2019 11:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387003 Earlier writ directions confined to specified assessment years did not require reassessment for later years. The claimed rubble-value exemption for 1999-00 failed because the assessee did not produce books of account, work schedules, agreements, or other supporting material; best-judgment assessment was therefore justified, and the exemption was not available for the entire year. For 2000-01, assessment was complete when the order was made within the statutory period, not when communicated. The amended limitation proviso permitted completion by 31 March 2006, making the assessment timely. A limitation objection could not be raised for the first time in writ proceedings after pursuit of appellate remedies. Recovery based on the assessments was sustained. Case-Laws VAT and Sales Tax Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387003