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2013 (1) TMI 697 - HC - VAT and Sales TaxWhether the impugned orders of assessment dated October 17, 2012 of the first respondent are barred by limitation having been initiated by show-cause notices dated August 17, 2012 more than four years (prescribed under section 21(3) of the Act for making assessment) from the due date of return or the date of filing of the return, whichever is later or are within limitation prescribed under section 37 of the Act? Held that:- Since the first respondent was issued a separate authorization for regular assessment by the Deputy Commissioner (CT), Secunderabad on August 6, 2012 and pursuant to the said authorization, the first respondent issued show-cause notices dated August 17, 2012 and passed the impugned orders of assessment on October 17, 2012, which is within three years from June 13, 2011 (date of passing of orders by the Appellate Deputy Commissioner), we are of the view that the orders of the first respondent are within the time permitted by section 37 of the Act. Therefore the impugned orders of assessment cannot be challenged on the said ground. We therefore hold that the first respondent had the jurisdiction to pass the impugned orders of assessment dated October 17, 2012 for the assessment years 2006-07 and 2007-08 and the said orders are not barred by limitation. However, on the merits we do not propose to express any opinion. It is open to the petitioner to challenge the impugned assessment orders dated October 17, 2012 for the assessment years 2006-07 and 2007-08 by way of appeal before the competent appellate authority under the Act.
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