2000 (1) TMI 937

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the revisionist and Sri Arvind Kumar, learned Standing Counsel. 2.. Regular assessment for the assessment year 1973-74 was passed on March 28, 1978. The assessee aggrieved by the order filed first appeal which was allowed on September 2, 1981. Department felt aggrieved and filed second appeal before the Tribunal which was dismissed on August 17, 1988. Simultaneously, while passing the asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issuance of notice under section 21 the original assessment order is wiped out. Learned Standing Counsel submits that the assessee had claimed exempt from payment of tax in respect of certain purchases but on subsequent verification it was found that some of the purchases were taxable and the assessing authority rightly initiated proceedings under section 21. 4.. From perusal of the order of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....21 the original assessment order is wiped out. The Tribunal placed reliance upon the decision of the honourable Supreme Court in M/s. Kundal Lal Srikishan v. Commissioner of Sales Tax, U.P. [1987] 65 STC 62; 1987 UPTC 404. It may, however, be pointed out that the above situation may arise only when a valid notice is issued. If the notice itself is invalid and not in accordance with law such a noti....