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2012 (7) TMI 862 - PUNJAB AND HARYANA HIGH COURTPeriod of limitation - whether in view of incorporation of sub-section (4A) to section 29 of the Act, the appropriate authority under the Act had the power to extend period of limitation for framing assessment for the assessment year 2005-06 beyond November 20, 2009? Held that:- The answer to the abovesaid question is in the negative. On looking the matter in the backdrop of the observations, it can be unmistakably held that the 'non obstante clause' engrafted in sub-section (4A) of section 29 ibid. fetters the Commissioner from granting extension of time for framing assessment for the year 2005-06. Thus, the extension granted by him has become non est in the eyes of law. The said observations of the Tribunal have not been shown to be erroneous or perverse in any manner. No question of law much less a substantial question of law arises in this appeal for consideration of this court. Accordingly, finding no merit in the appeal, the same is hereby dismissed.
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