2013 (1) TMI 706

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....der of the court was made by GODA RAGHURAM J.-The order of the second respondent dated November 8, 2012 passed in Appeal No. 53 of 2012-13 (CTR) preferred by the petitioner, to the extent the second respondent failed to consider the challenge to the order of reassessment passed by the first respondent, on the ground that the same was barred by limitation and the consequent remit of the matter t....

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....preferred an appeal to the second respondent. The second respondent vide orders dated September 11, 2008 set aside the assessment order dated March 25, 2008 and remitted the matter to the first respondent to make requisite enquiries and pass an assessment order de novo, after affording an opportunity to the petitioner. The second respondent's order was communicated to the first respondent on O....

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....imitation, rejected the contention on the ground that qua the provisions of section 21(4) of the Andhra Pradesh Value Added Tax Act, 2005, the prescribed authority may make an assessment within period of four years from the end of the period for which the assessment is to be made. It is however fairly conceded by the learned Special Government Pleader for Commercial Taxes that the appropriate p....

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.... order by the prescribed or revising authority as the case may be." This provision is the one which is applicable to define the period within which the first respondent was competent to make an order of reassessment consequent on the remand to the said respondent by the second respondent's appellate order dated September 11, 2008, communicated to the first respondent/assessing authority on ....