https://www.taxtmi.com/caselaws?id=256678 The court allowed the writ petition, holding that the Sikkim State Income-tax Manual, 1948, stood repealed after the extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990. Consequently, the assessments made under the Sikkim State Income-tax Manual, 1948, for the accounting years 1996-97 to 2004-05 were without authority of law, non-est, and nullity. The court quashed the impugned assessment order and demand notice and directed the State-respondents to refund the amount of Rs. 76,53,655 to the petitioner within 90 days, with a provision for interest if the refund is delayed. No order as to costs was made. en-us Tue, 18 Nov 2014 00:00:00 +0530 Thu, 19 Feb 2015 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256678 The court allowed the writ petition, holding that the Sikkim State Income-tax Manual, 1948, stood repealed after the extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990. Consequently, the assessments made under the Sikkim State Income-tax Manual, 1948, for the accounting years 1996-97 to 2004-05 were without authority of law, non-est, and nullity. The court quashed the impugned assessment order and demand notice and directed the State-respondents to refund the amount of Rs. 76,53,655 to the petitioner within 90 days, with a provision for interest if the refund is delayed. No order as to costs was made. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256678