Supreme Court of India
Commercial Motors Ltd. v. Commissioner of Trade Tax U.P., Lucknow & Others
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What the Court ordered
Resultantly, the initiation of the re-assessment proceeding is set aside being barred by limitation.
Judgment, page 23
From the headnote
U.P. Trade Tax Act, 1948: s.21(2), proviso as amended on 30.4.2001 -Assessment year 1990-91. - Whether the show cause notice issued u/s.21(2) on 13.3.2002 seeking reassessment in respect of assessment year 1990-91 of which the assessment was completed on 25. 3. 1995 is valid o and acceptable in Jaw- Held: For the purpose of limitation ul s.21(1) and the first proviso, the period of limitation is to be counted from the end of the relevant _assessment year i.e. 31.3.1991 - The proviso was amended on 30.4.2001 and the previous provision that contained the words "eight years from the end of such
Authorities it was built on
- 2011 Thirumalai Chemicals Limited v. Union of India & Ors.
- 2003 National Agricultural Co-operative Marketing Federation of India Ltd. and Anr. v. Union of India and Ors.
- 1996 The Commercial Tax Officer and Ors. v. M/s. Biswanath Jhunjhunwala and Anr.
- 1975 Hind Overseas Private Limited v. Raghunath Prasad Jhunjhunwalla and Anr.
- 2012 The Secretary, Min.of Defence & Ors. v. Prabhash Chandra Mirdha
- 1998 Additional Commissioner (legal) and Anr. v. M/s Jyoti Traders and Anr. Etc.
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