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2013 (1) TMI 706 - ANDHRA PRADESH HIGH COURTOrder of reassessment - period of limitation - denova consideration - Held that:- Consequently the first respondent should have passed the order of assessment on or before October 28, 2011. The order of assessment was however passed on August 31, 2012. This error was glossed over in the appellate order of the second respondent dated November 8, 2012 by relying on an inapplicable statutory provision, namely, section 21(4), whereas it is section 37 of the 2005 Act, which is applicable, is the position conceded on behalf of the Revenue. On the aforesaid analysis the order of the second respondent dated November 8, 2012 remitting the matter for de novo consideration by the first respondent cannot be sustained and is accordingly quashed. Since the order of assessment dated August 31, 2012 passed by the first respondent consequent on the earlier order of the second respondent-appellate authority dated September 11, 2008, received by the first respondent on October 29, 2008, is barred by the period of limitation specified in section 37 of the 2005 Act, the said order of assessment is also unsustainable and is so declared. W.P. allowed.
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