1990 (7) TMI 322

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....7, on the following question: "Whether, on the facts and in the circumstances of the case, the learned Tribunal was justified in remanding the matter for fresh assessment instead of annulling the entire assessment?" 2.. The dealer has been assessed under section 12(4) of the Act in respect of the year 1972-73 and the quarter ending June, 1973. Notice was not served on the dealer personally. The....

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.................... Provided further that no order assessing the amount of tax due from a dealer in respect of any year or part thereof shall be passed later than thirtysix months from the expiry of the year: Provided further that the period of limitation fixed in the proviso immediately preceding shall not apply to assessment under sub-section (5) or sub-section (8) of this section or to enhan....

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.... made or passed under section 23 as is provided in the third proviso to section 12(7). But such fresh assessment means where notice had been validly served. On the assessment order being set aside it goes to the stage where the defect or deficiency is found out. Where the defect or deficiency as found affects the jurisdiction as in the case of absence of notice, protection under third proviso is n....