2003 (9) TMI 749

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....f prohibition against the Sales Tax Officer (now known as Trade Tax Officer), Sector-3, Hapur, district Ghaziabad, restraining him from completing the assessment proceedings for the assessment years 1973-74 and 1974-75 under the U.P. Sales Tax Act, 1948 and Central Sales Tax Act, 1956. 2.. Heard learned counsel for the parties. 3.. The petitioner is a firm registered under the U.P. Sales Tax Act....

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....the assessment proceeding in pursuance of the order of remand as provided under section 21(4) of the Act had expired. It was only on May 6, 1985 that further assessment proceedings were stayed by the Tribunal. By that time one year limitation period prescribed under section 21(4) of the Act had expired. The second appeal, however, was allowed by the Tribunal on May 30, 1985 and the case was remand....

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....f an order of assessment is set aside and the case is remanded for reassessment by any authority under the provisions of this Act or by a competent court, the order of reassessment may be made within one year from the date of receipt by the assessing authority of the copy of the order remanding the case, or by December 31, 1982 whichever is later." 7.. In our opinion in view of section 21(4)....