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2009 (11) TMI 899 - HC - VAT and Sales TaxValidity of assessment order - case of petitioner is that there was no application of mind to the effect that whole or any part of the turnover of the assessee in respect of the concerned assessment year had escaped assessment to tax or had been under assessed - Held that: - it is not the case of the Petitioner that the Petitioner had not disclosed full particulars. In these circumstances, the limitation has prescribed under Section 24(1)(b) i.e. four years from the date of final order of assessment would apply - As the assessment itself has become time barred and it would not be permissible for the Assessing Officer to now proceed on the basis of the notice dated 5th July, 2007 and pass reassessment orders, it is not necessary to go into the other issues raised. Reassessment proceedings are set aside on this ground alone - petition allowed - decided in favor of petitioner.
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