1988 (6) TMI 307

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....r opinion, in holding that the order of penalty in this case is barred by limitation. The relevant dates are the following: The original assessment order was served upon the assessee on 20th July, 1978. Thereafter the assessment was reopened under sub-section (4) of section 14 and order of reassessment was made on 31st July, 1979. Simultaneously penalty proceedings were also initiated, but for one....

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.... It is thus clear that penalty proceedings are part of, or at any rate ancillary to the reopening proceedings under sub-section (4). If so, the period of limitation prescribed by sub-section (4-A) applies equally to an order levying penalty as it applies to reassessment order. Indeed, this is the decision of this Court in State of Andhra Pradesh v. Sri Ganesh Bhavan Hotel [1983] 53 STC 169 which,....