TaxTMI 
TaxTMI 
2006 (10) TMI 417
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....s directed against the order of the Tribunal dated July 25, 2006, relating to the assessment year 1995-96. The applicant was carrying on the business of paper. The original assessment order was passed on December 23, 1997. It appears that on the basis of certain information, proceeding under section 21 of the Act was initiated and in pursuance thereof, order under section 21 was passed on Septemb....
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....sue regarding the service of notice was not justified. The first appellate authority held that the order under section 21(2) of the Act was required to be passed by March 31, 2002 and since the order was passed on September 21, 2002 it was barred by limitation. The assessing authority, thereafter, moved an application under section 22 of the Act before the Joint Commissioner (Appeals) on the groun....
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....as beyond the scope of section 22 of the Act and, accordingly, set aside the order dated May 30, 2005 passed under section 22 of the Act. The Tribunal also allowed the appeal filed by the Commissioner of Trade Tax filed against the order dated March 12, 2003 and remanded back the matter to the Joint Commissioner (Appeals) to decide the appeal afresh. The Tribunal held that the first appellate auth....
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....ission of learned counsel for the applicant. Unless it is to be adjudicated that when the notice under section 21 of the Act was issued and when it was served and when Additional Commissioner has granted the approval under the proviso to section 21(2) of the Act, the question of the limitation in passing the order under section 21 of the Act cannot be adjudicated. The question of limitation has to....