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2014 (7) TMI 405 - ALLAHABAD HIGH COURTValidity of re assessment order - Various amendments done in applicable Acts - Bar of limitation - whether assessment made by Assessing Authority is within the period of limitation or not - Held that:- Statute has not extended period of limitation but separate period has been prescribed in respect of Assessments Years specified in the proviso. In other words, specifically Assessing Authorities have been empowered to make assessment in certain cases till a particular date which is longer than the general period of limitation prescribed under Section 21(2). Limitation only deprives the remedy and not the right. When a limitation expires in the matter of assessment etc. it would deprive Assessing Authority to pass an order in respect of a particular period, though cause to pass an order exists and continues. Due to applicability and availability of a provision providing limitation, Authority concerned cannot pass an order of assessment or re-assessment, but as soon as that disability is lifted, either by amendment in the Statute or otherwise, the Authority can always proceed to exercise its statutory function. There is a general exposition of law that limitation once expired will not revive, but that will have no application to the present case inasmuch it is not a case of revival of limitation, but prescription of limitation in a different manner. It has the effect of providing a longer period of limitation by amendment in the Statute. Since the validity of U.P. Act No. 11 of 1997 is not under challenge, in my view, the question of limitation in the case in hand in respect of Assessment Years in dispute has to be examined by simply going through Section 21 (2) as has been substituted in the Statute by U.P. Act, No. 11 of 1997 and if it is considered from the said angle, it is difficult to hold that the order of assessment passed on 30.03.1998 are barred by time. - Decided against assessee.
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