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TMI Blog2020 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. According to the learned counsel for the petitioner, orders of deemed assessment under Section 22(2) of the Act have been passed and as such, the impugned orders are barred by limitation insofar as they have been passed beyond the time limit stipulated under Section 27 of the Act. 3. The proviso to Section 22(2) stipulates that returns submitted for the years 2006-2007 to 2010-2011 in respect of which assessment orders had not been passed shall be deemed to have been assessed on the 30th day of June 2012 and an order of assessment shall be deemed to have been passed for the periods 2009-10 and 2010- 11 on 31.10.2016. Dates of deemed assessments for the periods 2011-12 and 2012- 13 are 31.10.2017 and 31.10.2019 respectively. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ermine" was employed in Rule 33 with a definite intention to set the limit within which the final order in the matter of assessment should be made, the limit being three years. We find it difficult to accept that in the context of sales tax legislation the use of the words "proceed to assess" and "determine" would lead to different consequences or result. In this connection the words which follow the word "determine" in Rule 33 must be accorded their due signification. The words "assess the tax payable" cannot be ignored and it is clearly meant that the assessment has to be made within the period prescribed. Assessment is a comprehensive word and can denote the entirety of proceedings which are taken with regard to it. It cannot and does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there was a surprise inspection by the Enforcement Wing Officials on 16.08.2016 in the business premises of the petitioner and pursuant to the audit of accounts, various defects were pointed out by the Officers. The petitioner has, on 03.08.2017 written to the respondent officer annexing sales returns statements, along with the invoice number and date of transaction for the four years in question. The communication states that copies of credit notes with sample sales return note as well as invoices were also annexed. Thereafter, under letter dated 29.11.2017, some more details have been annexed along with pen drive containing relevant documentation. The text of the communication indicates that sample bills have been furnished for the peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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