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2017 (1) TMI 67 - HC - VAT and Sales TaxRectification of mistake - order which could be passed subsequent to the period already elapsed - time bar - Held that: - the respondent department brought to the notice of court that the assessee was directed vide impugned order to appear on or before 30.1.1995 and there is nothing on record as to whether the assessee had appeared on or before 30.1.1995 or not. In my view that was only for the purpose of cutting time but then, A.O. ought to have issued notice and ought to have completed fresh assessment at-least as per time allowable u/s 10-B(2). Petition dismissed.
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