https://www.taxtmi.com/caselaws?id=387398 Reassessment initiated beyond the normal limitation period must rest on demonstrable lawful sanction and procedural compliance. Where the reassessment record did not disclose the date or service of the Additional Commissioner's permission, the existence of valid approval under the U.P. Trade Tax Act required fresh scrutiny. The absence of clear material on notice and a meaningful opportunity of hearing also raised a jurisdictional defect that could not be ignored. The Tribunal's order was set aside and the matter remitted to the first appellate authority for reconsideration of these jurisdictional and procedural objections. en-us Fri, 18 Oct 2019 00:00:00 +0530 Wed, 23 Oct 2019 08:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387398 Reassessment initiated beyond the normal limitation period must rest on demonstrable lawful sanction and procedural compliance. Where the reassessment record did not disclose the date or service of the Additional Commissioner's permission, the existence of valid approval under the U.P. Trade Tax Act required fresh scrutiny. The absence of clear material on notice and a meaningful opportunity of hearing also raised a jurisdictional defect that could not be ignored. The Tribunal's order was set aside and the matter remitted to the first appellate authority for reconsideration of these jurisdictional and procedural objections. Case-Laws VAT and Sales Tax Fri, 18 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387398