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2016 (1) TMI 278 - ALLAHABAD HIGH COURT

2016 (1) TMI 278 - ALLAHABAD HIGH COURT - TMI - Validity of assessment order - Bar of limitation - Held that:- Extended period of limitation up to six months is given from the date of receipt by the assessing authority of the order vacating the stay. - proviso to Section 21(6) of the Act clearly indicates that the period of limitation starts from the date of the receipt of the order by the assessing authority and not from the date of knowledge of the order. This is apparently clear from the plai .....

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ounsel 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 under the Central Sales Tax Act. The State Government issued a notification dated 7th December, 1979 indicating that no tax with effect from 7th December, 1979 would b .....

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oceedings under the Sales Tax Act was granted, which continued till the dismissal of the writ petition on 3rd April, 1997. Pursuant 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 as .....

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