Supreme Court of India
State of Punjab & Ors. v. M/s. Shreyans Indus Ltd. Etc.
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From the headnote
Punjab General Sales Tax Act, 19./8: ss. 11 (3), 11 (8) - Power of Commissioner to extend time limit for passing order of assessment after the expiry of /imitation period - Held: When the period of limitation prescribed in the Act for passing the assessment order expires, the Commissioner is debarred from exercising his powers u/sub-section (1 OJ of s.11. Dismissing the appeals, the Court HELD: 1. mere reading of Section 11 would reflect that wherever return is filed by the assessee, assessment is to be made within a period of three years from the last date prescribed for furnishing the
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