https://www.taxtmi.com/caselaws?id=756172 A revisional order remanding reassessment proceedings was sustained, as the multiple earlier rounds of assessment did not justify interference with the fresh reassessment direction. The Assessing Authority was directed to decide the limitation objection for financial year 2006-07 first under Section 33 of the Tripura Value Added Tax Act, 2004; only if that year was found to be within limitation would the remaining grounds be examined on merits. For the other assessment years, all legal and factual grounds raised by the assessee were required to be considered in the reassessment. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 08:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756172 A revisional order remanding reassessment proceedings was sustained, as the multiple earlier rounds of assessment did not justify interference with the fresh reassessment direction. The Assessing Authority was directed to decide the limitation objection for financial year 2006-07 first under Section 33 of the Tripura Value Added Tax Act, 2004; only if that year was found to be within limitation would the remaining grounds be examined on merits. For the other assessment years, all legal and factual grounds raised by the assessee were required to be considered in the reassessment. Case-Laws VAT and Sales Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756172