2016 (5) TMI 735

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.... SLP (C) Nos. 27813- 27814/2010 - -<br>CST, VAT & Sales Tax<br>MR. A.K. SIKRI AND MR. R.K. AGRAWAL, JJ For the Petitioner : Mr. Nikhil Nyyar, AAG., Mr. Kuldip Singh,Adv. And Mr. Jagjit Singh Chhabra,Adv. For the Respondent : Mr. A. Subba Rao, Adv., Mr. Annam D. N. Rao,Adv., Mr. A. Venkatesh, Adv., Ms. Ankita Chadha, Adv., Mr. Sudipto Sivcar, Adv., Mr. Rahul Mishra, Adv., Mr. Abhishek Anand, ....

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.... year. Accordingly, the last date for assessment in respect of Assessment Year 2001-02 would be 30th April,2005. Assessment was, however, not made by the said date. On the other hand, under Section 11(1) of the Act, which empowers the Commissioner to extend the period of three years for passing the order of assessment for such further period as he may deem fit, the necessary consequence of this pr....

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....unity of being heard." This amendment Act further provided that this amendment shall come into force w.e.f 19th July, 2000 and be deemed to have remained in force as such up to the 11th day of September, 2002. Thus, this amendment was retrospective in nature and covered the period in question i.e. Assessment Year 2001-02. As per the aforesaid amendment, the period of limitation got extended ....