Assessments Before 2012-13 Fiscal Year Invalid if Reopened After Three Years, Says Section 5(6) Entry Tax Act.

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....Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond the period of 3 years as contemplated under Section 5 (6) of Entry Tax Act and the same would not come within the purview of the said provision and there is no power vested with the authorities to reopen an assessment carried out three years prior to the said date of issuance of notice - all the assessments which have been carried out are bad in law. - HC....