https://www.taxtmi.com/caselaws?id=415161 A limitation objection could not be reopened because it had already been conclusively decided between the parties in an earlier round and had attained finality. The reassessment orders were nevertheless vitiated because they did not reflect compliance with the prior direction to afford a personal hearing and did not show consideration of the assessee's objections received before the orders were passed. For that procedural non-compliance, the orders were set aside and the matter was sent back for fresh consideration after hearing, while the limitation challenge remained barred by the earlier final order. en-us Tue, 28 Sep 2021 00:00:00 +0530 Mon, 29 Nov 2021 08:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415161 A limitation objection could not be reopened because it had already been conclusively decided between the parties in an earlier round and had attained finality. The reassessment orders were nevertheless vitiated because they did not reflect compliance with the prior direction to afford a personal hearing and did not show consideration of the assessee's objections received before the orders were passed. For that procedural non-compliance, the orders were set aside and the matter was sent back for fresh consideration after hearing, while the limitation challenge remained barred by the earlier final order. Case-Laws VAT and Sales Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415161