https://www.taxtmi.com/caselaws?id=287256 A notice issued during a survey to call for books, vouchers and other records under the inspection power is not a notice for assessment proceedings under the evasion provision. Limitation under the assessment provision begins only when the first notice under that provision is issued to the dealer, not from earlier survey notices. Because the decision to initiate assessment was taken only after the inspection report and transfer for further action, the earlier notices did not trigger the limitation period. The assessment proceedings were therefore not time-barred and were not without jurisdiction. en-us Wed, 24 Jul 2019 00:00:00 +0530 Mon, 06 Apr 2020 10:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287256 A notice issued during a survey to call for books, vouchers and other records under the inspection power is not a notice for assessment proceedings under the evasion provision. Limitation under the assessment provision begins only when the first notice under that provision is issued to the dealer, not from earlier survey notices. Because the decision to initiate assessment was taken only after the inspection report and transfer for further action, the earlier notices did not trigger the limitation period. The assessment proceedings were therefore not time-barred and were not without jurisdiction. Case-Laws VAT and Sales Tax Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287256