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2015 (10) TMI 513 - HC - VAT and Sales TaxRevision of assessment order - period of limitation - Denial of exemption claim - Deduction on profits - Held that:- Order of the Appellate Deputy Commissioner dated January 29, 2005 cannot be faulted as he had merely followed the law laid down by this court in Girdharlal and Company[1994 (11) TMI 394 - ANDHRA PRADESH HIGH COURT]. The Additional Commissioner, while revising the said order, has not even dealt with this aspect. While the Tribunal has decided the appeal on its merits, the fact remains that the assessing authority could not have exercised his powers under section 14(4) on existing material, and the revisional authority could not have revised the original assessment order dated January 8, 2001 more than six years thereafter. We see no reason, therefore, to interfere with the order of the Tribunal, in setting aside the order of the Additional Commissioner (CT) dated November 28, 2008, albeit for reasons other than those referred to in the order of the Tribunal. It is wholly unnecessary for this court, therefore, to examine the question whether or not the order passed by the revisional authority, under section 20(2) of the APGST Act, is a second revision. - Decided against Revenue.
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