TMI Blog2023 (12) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... itation or not - HELD THAT:- Although a faint attempt was made by the learned counsel for the respondent that the assessments are related to Section 22(4) of the Act. On a reading of the impugned order, it is evident that the Assessing Authority has himself understood that the impugned order as having been made in exercise of the power under Section 27 of the Act, in which case the limitation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2008 under the TNVAT Act is barred by limitation. 2. It is submitted by the learned counsel for the petitioner that in view of the deeming contained in Section 22(2) of the Act, the assessment for the year 2007- 2008 is deemed to have been made on 30.06.2012, therefore, six years from thereon which is the period fixed for invoking Section 27 of the Act would expire on 30.06.2018. However, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on 23.12.2015 against which an appeal was preferred in A.P.C.No.28/2016 dated 15.03.2018 and consequential order giving effect to the Appellate Authority's order was also made on 24.12.2018. It was thus submitted that assessment under the CST Act having been made on 23.12.2015, the limitation of 6 years must be reckoned from 23.12.2015 for the purpose of assessment under Section 27 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y limitation. An order barred by limitation is a nullity and lacking jurisdiction. In this regard, it may be useful to refer to the judgment of the Hon'ble Supreme Court in the case of CIT v. Alagendran Finance Ltd., (2007) 7 SCC 215, wherein it was held as under: The revisional jurisdiction having, thus, been invoked by the Commissioner of Income Tax beyond the period of limitation, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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