1968 (8) TMI 179

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....nership firm carrying on business as a dealer in cotton yarn. It was assessed to sales tax under the U.P. Sales Tax Act for the assessment years 1959-60, 1960-61 and 1961-62 and for the first quarter of the year 1963-64. The assessment orders were followed by notices of demand. Against the assessments the petitioner preferred four separate appeals. During the pendency of the appeals a single recov....

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....e in respect of the tax liability for the assessment years 1959-60, 1960-61, 1961-62 and a quarter of the assessment year 1963-64. Recovery proceedings were then taken upon these notices of demand. While these recovery proceedings were still pending the petitioner applied in revision against the appellate orders praying for a further reduction of the tax liability. The revision applications were d....

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.... before us that the notices of demand issued afresh after the decision in Writ Petition No. 222 of 1966 were issued on the basis of the appellate orders and before the revision applications were decided by the Additional Revising Authority. The Supreme Court has held in Income-tax Officer v. Seghu Buchiah Setty[1964] 52 I.T.R. 538., that when an assessment order is modified or set aside in appeal ....

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....e recovery proceedings are, therefore, liable to be quashed. As regards the recovery proceeding for the quarter of the assessment year 1963-64, no revision application having been filed against the appellate order for that year, the notice of demand continues to subsist and is a valid basis for the recovery proceeding now being taken against the petitioner in respect of that period. Mr. V.K. Me....