https://www.taxtmi.com/caselaws?id=771543 An assessment made after disposal of writ proceedings must comply with the prescribed six-month period counted from the date the order reached the departmental authority; where the record does not justify delay beyond that limit, the assessment is unsustainable on limitation. A transfer of the assessee's assessing jurisdiction must also be supported by material showing the lawful basis of the change; in the absence of such record, the reassignment of authority is unjustified and the assessment cannot stand. The impugned appellate and assessment orders were set aside and the matter was remitted for fresh assessment after disclosure of the jurisdictional transfer records. en-us Tue, 20 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771543 An assessment made after disposal of writ proceedings must comply with the prescribed six-month period counted from the date the order reached the departmental authority; where the record does not justify delay beyond that limit, the assessment is unsustainable on limitation. A transfer of the assessee's assessing jurisdiction must also be supported by material showing the lawful basis of the change; in the absence of such record, the reassignment of authority is unjustified and the assessment cannot stand. The impugned appellate and assessment orders were set aside and the matter was remitted for fresh assessment after disclosure of the jurisdictional transfer records. Case-Laws VAT / Sales Tax Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771543