https://www.taxtmi.com/caselaws?id=467505 Application of the provision enabling Valuation Officer estimates was examined against statutory saving for assessments concluded before the cut-off and the separate saving for reassessments triggered by special reassessment proceedings. The analysis applied principles on retrospective operation, the statutory definition of assessment, and precedents on whether appellate continuation brings a matter within post-enactment provisions. The key legal point is that the valuation-officer estimate mechanism cannot be read to extend to reassessment proceedings except where the statutory saving expressly preserves those reassessments; thus the provision's reach is confined by the specific saving clause. en-us Tue, 15 Mar 2011 00:00:00 +0530 Sat, 21 Mar 2026 13:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467505 Application of the provision enabling Valuation Officer estimates was examined against statutory saving for assessments concluded before the cut-off and the separate saving for reassessments triggered by special reassessment proceedings. The analysis applied principles on retrospective operation, the statutory definition of assessment, and precedents on whether appellate continuation brings a matter within post-enactment provisions. The key legal point is that the valuation-officer estimate mechanism cannot be read to extend to reassessment proceedings except where the statutory saving expressly preserves those reassessments; thus the provision's reach is confined by the specific saving clause. Case-Laws Income Tax Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467505