https://www.taxtmi.com/caselaws?id=422296 Reassessment notices issued for earlier assessment years were treated as a continuation of proceedings that had already been validly initiated within the limitation period, so they were not barred by time and were upheld. By contrast, where an assessment had concluded by deemed assessment and no reopening notice had been issued within the prescribed period, a fresh notice issued much later could not revive the matter and was time-barred. The result was mixed: notices for the earlier years survived, while the notice for the later year was set aside for limitation. en-us Fri, 08 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422296 Reassessment notices issued for earlier assessment years were treated as a continuation of proceedings that had already been validly initiated within the limitation period, so they were not barred by time and were upheld. By contrast, where an assessment had concluded by deemed assessment and no reopening notice had been issued within the prescribed period, a fresh notice issued much later could not revive the matter and was time-barred. The result was mixed: notices for the earlier years survived, while the notice for the later year was set aside for limitation. Case-Laws VAT and Sales Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422296