https://www.taxtmi.com/caselaws?id=466006 Reassessment beyond four years under the Assam General Sales Tax Act was valid only if the statutory preconditions were satisfied before notice, including prior recording of reasons and approval by the Commissioner. Those requirements operated as a condition precedent to the notice's validity, and a later approval could not cure the defect. A precedent dealing with an irregularity in assessment proceedings was distinguished because the present matter concerned a notice issued after the limitation period without compliance with the mandatory safeguard. The reassessment notice was therefore invalid and the issue was decided in favour of the assessee. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 20 Jan 2026 10:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466006 Reassessment beyond four years under the Assam General Sales Tax Act was valid only if the statutory preconditions were satisfied before notice, including prior recording of reasons and approval by the Commissioner. Those requirements operated as a condition precedent to the notice's validity, and a later approval could not cure the defect. A precedent dealing with an irregularity in assessment proceedings was distinguished because the present matter concerned a notice issued after the limitation period without compliance with the mandatory safeguard. The reassessment notice was therefore invalid and the issue was decided in favour of the assessee. Case-Laws Service Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466006