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2016 (4) TMI 618 - HC - VAT and Sales TaxPeriod of limitation - Order passed by First Appellate Authority - Appellant submitted that the date for the purpose of exercise of the revisional power should be counted from the date of reassessment made by the assessing authority and not the First Appellate Authority - Held that:- the respondent was fully conscious about the point of limitation taken by the appellant in response to the show cause notice. However, in the reasoning recorded by the respondent while passing the impugned order, there is no discussion whatsoever on the issue of limitation. Also the respondent is also unable to show any discussion dealing with the point of limitation, the only submission was that as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power. Hence, it was required for the respondent to examine and deal with the point of limitation which was expressly raised by the appellant. The aforesaid aspects of limitation, would be one of the vital aspects and it would completely change the basis of the order, in the event the point of limitation is accepted. - Matter remanded back
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