2007 (1) TMI 538

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...., "the Act") are directed against the order of the Tribunal dated April 10, 2000 relating to the assessment years 1984-85 and 1985-86. It appears that for both the assessment years, assessment orders were passed ex parte. The dealer/opposite party (hereinafter referred to as, "the dealer") filed applications under section 30 of the Act to reopen the ex parte assessment orders. The applications ....

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....g barred by limitation. The Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order dismissed both the appeals and confirmed the order of the first appellate authority. Heard learned counsel for the parties. I do not find any error in the order of the Tribunal. Issue involved is squarely covered by the Full Bench decision of this court in the case of M....