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2010 (4) TMI 994 - GAUHATI HIGH COURTWhether the revisional court could remand the matter for passing a fresh order of rectification/ assessment and as a corollary to the same whether the order of assessment amounts to extension of limitation for passing order of rectification? Held that:- Once the order has been made within 90 days the aggrieved person has got the right to approach the notified authority under section 132(1) of the then Income-tax Act within 30 days and that authority could direct the Incometax Officer to pass a fresh order. Thus such a fresh order under the directions of the revisional or appellate order were not required to be passed within the period of limitation as prescribed for passing the first order. The learned single judge was absolutely justified in dismissing the petition and affirming the directions issued by the learned Joint Commissioner of Sales Tax and approved by the Board of Revenue
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