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2009 (7) TMI 1158 - HC - VAT and Sales TaxWhether the limitation of 12 months will apply in a case where review proceeding is initiated on the basis of sanction accorded by the Commissioner under the said Rules? Held that:- The orders passed by the Commissioner for reviewing the assessment orders for the financial years 2002-03 and 2003-04 are barred by limitation and also mala fide and without jurisdiction. Hence, the impugned order of sanction and the notice issued for review of the assessment orders for the financial years 2002-03 and 2003-04 are quashed. So far the assessment order for the financial year 2004-05 is concerned, it appears that sanction was accorded by the Commissioner within three years from the date of assessment order and consequently review notice was issued to the assessee, find no reason to interfere with the notices issued for review of the assessment order for the financial year 2004-05 which shall stand. Appeal allowed in part.
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