https://www.taxtmi.com/caselaws?id=310196 Under the Tamil Nadu VAT Act, a deemed assessment under Section 22(2) was treated as taking effect on 31 October of the succeeding year, and that date was held to be the starting point for the six-year limitation period for revision under Section 27(1)(a). The Court held that a later proceeding under Section 22(4) did not extend or shift the limitation where the deeming provision had already operated. Because the notice was issued after six years from the deemed assessment date, the revised assessment was held time-barred and unsustainable, and the impugned revision was quashed. en-us Wed, 27 Oct 2021 00:00:00 +0530 Wed, 11 Oct 2023 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310196 Under the Tamil Nadu VAT Act, a deemed assessment under Section 22(2) was treated as taking effect on 31 October of the succeeding year, and that date was held to be the starting point for the six-year limitation period for revision under Section 27(1)(a). The Court held that a later proceeding under Section 22(4) did not extend or shift the limitation where the deeming provision had already operated. Because the notice was issued after six years from the deemed assessment date, the revised assessment was held time-barred and unsustainable, and the impugned revision was quashed. Case-Laws VAT and Sales Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310196