TMI Blog2018 (9) TMI 1897X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to be set aside as barred by limitation. Impugned order set aside - petition allowed - decided in favor of petitioner. - W.P(MD)Nos.11954 of 2018 to 11957 of 2018 and W.M.P.(MD). Nos.10920 to 10923 of 2018 - - - Dated:- 3-9-2018 - MR J. NISHA BANU, J. For The Petitions : Mr. N. Sudalaimuthu And Mr. S. Karunakar For The Petitions : Mr. R. Muru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready been over for the above said assessment years on 30. 06. 2012, any revision proceedings can be initiated on or before 30. 06. 2017. But, the respondent has initiated the revision proceedings only on 24. 11. 2017 ie. , beyond the period of five years and therefore, the impugned orders are barred by limitations and thus, he prayed to set aside all the impugned orders. 3. In sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect only from 19. 06. 2012 as could be seen from the provision which is extracted supra. It is further contended by the learned counsel for the petitioner that the respondent cannot apply the amended provision for the assessment period which is already over. In support of his contention, the learned counsel for the petitioner relied on the decision of this Court in Universal Abrasives Vs. Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od commenced from the date of final assessment order, came into effect prospectively and not retrospectively. There is nothing in the amended provision of Section 16(1)(a) to show that it was intended to operate retrospectively. In view of the principle laid down in the decision mentioned supra, this Court has no other option except to set aside the impugned order and this Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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