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2010 (1) TMI 1114 - HC - VAT and Sales TaxWhether, in the facts and circumstances of the case, the order of assessment passed after a delay of 18 years suffers from the vice of inordinate delay? Held that:- In the present case, the assessee had filed his quarterly returns for the assessment year 1978-79, however, the Assessing Authority, Jalandhar, passed the assessment order on July 5, 1996. There could not have been any possibility of having passed any order of assessment, if there was any stay order of the court. As the assessment order was passed after an inordinate delay of 18 years, therefore, we are of the considered opinion that the assessment for the assessment year 1978-79 has to be annulled and the same is annulled. Accordingly, question is answered in favour of the assessee and against the Revenue.
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