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M/s. Ujagar Mal Chandra Bhan Versus State Of U.P. And 2 Others

2016 (1) TMI 278 - ALLAHABAD HIGH COURT

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 i .....

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to Section 21(6) of the Act. Similar view was held by this Court in Sri Cement Ltd. Vs. State of U.P. and others, [2013 (6) TMI 197 - ALLAHABAD HIGH COURT]. - Decided against assessee. - Writ Tax No. - 385 of 2013 - Dated:- 22-9-2015 - Hon'ble Ta .....

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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 .....

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and having place of business in Uttar Pradesh in respect of the sale made by him in the course of inter state trade and commerce. One of the conditions was that the selling dealer would furnish a declaration of the certificate referred to in sub-Sec .....

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hich 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 Apr .....

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0-81 under the Central Sales Tax Act was initiated and an assessment order was passed on 30th November, 2012. The petitioner, being aggrieved by the assessment order passed under Section 9(2) of the Central Sales Tax Act, has filed the present writ p .....

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erim order of a Court. For facility, the said provision is extracted hereunder:- "Section 21(6). Where the proceedings for assessment or re-assessment for any assessment year remain stayed under the orders of any Court or authority, the period c .....

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uting, 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 order vacating the stay." From a perusal of the aforesaid pr .....

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