TMI Blog2006 (10) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 1995-96. The applicant was carrying on the business of paper. The original assessment order was passed on December 23, 1997. It appears that on the basis of certain information, proceeding under section 21 of the Act was initiated and in pursuance thereof, order under section 21 was passed on September 21, 2002. The applicant filed an appeal before the Joint Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity held that the order under section 21(2) of the Act was required to be passed by March 31, 2002 and since the order was passed on September 21, 2002 it was barred by limitation. The assessing authority, thereafter, moved an application under section 22 of the Act before the Joint Commissioner (Appeals) on the ground that by mistake the period of limitation to pass the order has been taken up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated May 30, 2005 passed under section 22 of the Act. The Tribunal also allowed the appeal filed by the Commissioner of Trade Tax filed against the order dated March 12, 2003 and remanded back the matter to the Joint Commissioner (Appeals) to decide the appeal afresh. The Tribunal held that the first appellate authority has illegally observed that the issue with regard to the service of notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that when the notice under section 21 of the Act was issued and when it was served and when Additional Commissioner has granted the approval under the proviso to section 21(2) of the Act, the question of the limitation in passing the order under section 21 of the Act cannot be adjudicated. The question of limitation has to be adjudicated on the basis of the date of service of the notice under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
