2017 (1) TMI 67

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....Kumar, Counsel For the Respondents : P. K. Kasliwal, Counsel ORDER 1. The petition is directed against order of the then Rajasthan Sales Tax Tribunal dt 26.12.1994 and thereafter a rectificatory order passed by the Rajasthan Tax Board dt 24.1.1997. It relates to assessment year 1980-81. 2. The Tribunal vide the impugned order, remanded the matter back to the Assessing Officer and it was direct....

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....ions given by the Tribunal but both the learned counsel were unaware of any subsequent order having been passed. Therefore, specific affidavit was directed to be filed on behalf of the respondents about the fate of the remand/set aside order, if any. Mr. Kasliwal, learned counsel for the respondent department has filed an additional affidavit of one Mr. Dinesh s/o Mr. Mangat Ram, ACTO Circle-E, Wa....

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....ime barred, the directions given by the Tax Board becomes meaningless as no decision can be given when the assessment has already become time barred. 5. Learned counsel for the respondent department brought to the notice of court that the assessee was directed vide impugned order to appear on or before 30.1.1995 and there is nothing on record as to whether the assessee had appeared on or before 3....