9911796707
TMI Blog2008 (7) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 passed by the Trade Tax Tribunal, Jhansi relevant to the assessment year 1998-99. In the memo of revision, although four questions of law have been framed by the learned counsel for the applicant but during the course of argument, he submits that question No. 1 which is reproduced below is the main question involved in the revision. "Whether, on the facts and circumstances of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at under section 21(5) of the U.P. Trade Tax Act, 1948 fresh assessment order is required to be framed within a period of six month from the date of receipt of the order by the assessing authority. The submission was that since the fresh assessment order has not been passed within the period of six months, the said assessment order is barred by time. The first appellate authority remanded the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order framed by the assessing authority is obviously barred by time. It is difficult to agree with the aforesaid submission. Section 21(5) read as follows: "If an order of assessment or reassessment for any assessment year is set aside under section 30, a fresh order of assessment or re-assessment for that year may be made within six months from the date on which such earlier or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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