2011 (3) TMI 1539

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....e respondents JUDGMENT The petitioner, a manufacturer of paper, has approached this court to challenge the notice of reassessment dated 2nd of July, 2010. By this notice the Revenue seeks to reopen the order of reassessment which was made on 4th of October, 2008. The petitioner has raised two grounds which are: (1) That the petitioner who is a manufacturer has paid the entry tax and as....

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....ready been set out. The order of assessment had to be passed by 31st of March, 2008 but was passed only on 4th of October, 2008. The notice of reassessment is after this date. For considering the controversy it will be necessary to reproduce the section 21(2) of the Act, which reads as under: "21. (1) . . . (2) Except as otherwise provided in this section, no order of assessment or reasse....

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....Provided also that if the eligibility certificate granted under section 4A has been amended or cancelled by the Commissioner under subsection (3) of section 4A, the order of assessment or reassessment may be made within one year from the date of receipt by the assessing authority of the copy of the order amending or cancelling the aforesaid certificate or by March 31, 1995, whichever is later: ....

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....ffidavit but nowhere in the counter-affidavit it has been set out that the permission required from the Commissioner has been taken to issue notice for reassessment, therefore, in view of the said sub-section, the issuance of notice for reassessment is without jurisdiction as it is barred by limitation having been issued after more than two years from the end of relevant assessment year and conseq....