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2013 (7) TMI 870 - RAJASTHAN HIGH COURTReassessment proceeding - Bar of limitation - Held that:- The issue regarding applicability of the provisions regarding reassessment proceedings and its retrospectivity stand concluded by the judgment of this court in Shrinath Emporium [2000 (1) TMI 963 - RAJASTHAN HIGH COURT] - The court further on the facts of that case also found that the assessing authority had no jurisdiction for initiating proceedings for reassessment and the Tribunal was justified in setting aside the assessment. Further, in view of the judgment in the case of Agarwal Salt Company [2007 (11) TMI 564 - RAJASTHAN HIGH COURT] cited by learned counsel for the respondent, the issue otherwise has also become academic. - there is no substance in the revision petition - Decided against Revenue.
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