Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SCH VAT and Sales Tax - 2023 (1) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 102 - SCH - VAT and Sales TaxValidity of reassessment order - reassessment made by the Assessing Authority for the year 2000-01 was beyond the period of 5 years - HELD THAT:- After hearing learned counsel for the parties for quite some time, we are not inclined to interfere with the judgment impugned dated 29.01.2019 but since the petitioner/company has not challenged the reassessment for the years 2001-02 to 2004-05 on merits and right of appeal indeed was available to it, we consider appropriate to observe that if appeal is being preferred by the petitioner/company within 60 days from today before the Appellate Authority against the order of reassessment years 2001-02 to 2004- 05, the same shall be treated to be within a period of limitation and the Appellate Authority may examine the appeal on its own on merits in accordance with law. It is further made clear that all contentions under the law are available for the petitioner/company to be raised before the Appellate Authority. SLP dismissed.
|