2016 (1) TMI 278

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..... Tripathi ORDER We have heard Sri Gaurav Mahajan, the learned counsel for the petitioner and Sri C.B. Tripathi, the learned Special Counsel for the State. The petitioner was engaged in the business of manufacturing, buying and selling of cotton yarn in the State of Uttar Pradesh and also in the course of inter state trade and commerce and was registered under the U.P. Sales Tax Act as well as u .....

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..... to a query made by the Assessing Officer from the High Court, it came to his knowledge on 29th July, 2011 with regard to the dismissal of the writ petition on 3rd April, 1997. Accordingly, the certified copy of judgment was applied on 4th August, 2011 and ultimately the certified copy of the judgment was received by the assessing authority on 15th June, 2012. The assessment proceedings for the ass .....

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..... and ending with the date of receipt by the assessing authority concerned of the order vacating the stay, shall be excluded in computing the period of limitation provided in this section: Provided that if in so computing, the period of limitation comes to less than six months, such assessment or re-assessment may be made within six months from the date of receipt by the assessing authority of the .....

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