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2015 (12) TMI 467 - HC - VAT and Sales TaxValidity of impugned order - validity of section 19(20) of the Act is yet to attain finality and the matter is now pending before the honourable Supreme Court - Held that:- in cases where the assessee claims that any question of law arising in "his case" for an assessment year which is pending before the assessing authority is identical with the question of law arising in his case for another assessment year which is pending before the High Court or the Supreme Court, the assessee may furnish declaration to the assessing authority under section 23(1) - Admittedly, there is no case of the assessee pending for assessment year before the assessing authority in which an identical question of law is pending before the Supreme Court. In the light of the fact, there is no such issue pending in respect of the petitioner's case for any earlier assessment year before the honourable Supreme Court, the question of invoking the power under section 23, does not arise. Therefore, the submission of the petitioner in this regard stands rejected. Having held so, the only other question which remains is whether the impugned order of assessment will be held to be bad in law for invoking section 19(20) of the Act. - Decided against assessee.
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