2013 (7) TMI 1156

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..... nt. SRI.E.K.Nandakumar,Senior Advocate Adv. Sri.P.Gopinath For The Respondent. JUDGMENT Thottathil B.Radhakrishnan, State is in appeal against the decision of the learned single Judge quashing Ext.P2 notice dated 31.08.2010 proposing to re-assess what is stated as escaped assessment for the year 2003-2004. The learned single Judge found that it was beyond four years fixed for such assessme .....

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..... f the Rules referred to by him. 3.Sub-section 2 of Section 9 of the Act empowers action by the statutory officers under the State of Kerala for the purpose of that Act, subject to the provisions of that Act and the Rules made thereunder. This means that the assessing authority or any other statutory authority under the Act or the Rules thereunder can act under Section 9(2) only in accordance with .....

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..... n of escaped assessment to tax. The clear provisions in Sub-rule 7 of Rule 6 of the Rules, have been rightly appreciated and applied by the learned single Judge to say that the impugned notice is far beyond the time limit prescribed. We do not find any jurisdictional error or legal infirmity in the decision of the learned single Judge. In the result, this writ appeal is dismissed in limine.
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