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2012 (11) TMI 1048 - PUNJAB AND HARYANA HIGH COURTWhether the assessment order passed on February 18, 2008 in respect of the assessment year 2001-02 where the return had been filed on April 30, 2002 was within limitation and further that the Commissioner on January 7, 2009 could validly extend the limitation up to March 31, 2009? Held that:- Find no merit in the appeal. Section 11(3) of the Punjab General Sales Tax Act provides for a period of limitation for framing of assessment whereby the assessing authority can pass an order of assessment within a period of three years from the last date prescribed for furnishing the last return in respect of any period. Thus, under the circumstances valid assessment could be framed up to April 30, 2005 as the last date for filing the return in the present case was April 30, 2002. The assessment having been framed on February 18, 2008 was, therefore, clearly beyond limitation as no order extending the limitation had been passed by any competent authority before the expiry of period of limitation. Any subsequent order extending the period of limitation passed by the Commissioner would not clothe the assessing officer with jurisdiction to frame assessment which could be held to be within limitation. The issue stands settled by the decision of this court in Shreyans Industries Limited's case [2008 (8) TMI 806 - PUNJAB AND HARYANA HIGH COURT] wherein held that there is no express mention of any power to grant extension after the assessment has become time-barred.
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