https://www.taxtmi.com/caselaws?id=156030 The court quashed a notice for the production of records related to stock transfers issued by respondent No. 3. The petitioner had appealed against rebate disallowance and sales tax levy, which the appellate authority partially allowed and remanded for a fresh order. However, respondent No. 3 expanded the enquiry scope beyond the appellate order's purview. The court held that the assessing authority lacked jurisdiction to issue the notice under section 19 of the Finance Act due to non-compliance with the stipulated timeframe, invalidating the request for book production under section 33. The impugned notice was quashed in favor of the petitioner, emphasizing compliance with appellate directives in assessment proceedings. en-us Tue, 09 Aug 1988 00:00:00 +0530 Thu, 12 Sep 2013 15:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156030 The court quashed a notice for the production of records related to stock transfers issued by respondent No. 3. The petitioner had appealed against rebate disallowance and sales tax levy, which the appellate authority partially allowed and remanded for a fresh order. However, respondent No. 3 expanded the enquiry scope beyond the appellate order's purview. The court held that the assessing authority lacked jurisdiction to issue the notice under section 19 of the Finance Act due to non-compliance with the stipulated timeframe, invalidating the request for book production under section 33. The impugned notice was quashed in favor of the petitioner, emphasizing compliance with appellate directives in assessment proceedings. Case-Laws VAT and Sales Tax Tue, 09 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156030