2016 (6) TMI 1339

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....ment year 2003-04 and 2004-05, the assessment has been completed by fast track team on 19.11.2007 by which the actual turn over of the petitioner had been fixed and he was called upon to pay the requisite tax. However, the same came to be re-opened after several years and the impugned orders had been passed on 27.5.2014. The main contention urged by the petitioner is that the proceedings are barred by limitation. Petitioner submits that the procedure under Section 17D had been adopted to enable a fast track team to complete the assessment and the same was done and the assessment was completed. The reopening of the W.P.(C) No. 19613 of 2014 assessment beyond the period of 5 years was not permissible, especially in the light of Section 19 of ....

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....he time limit mentioned in section 19 shall not apply." The contention is that this provision will not apply as the amendment is brought into force only in 2010. Learned counsel submits that Section 17D had been incorporated by Finance Act, 2007, in which Section 17 D (1) and (2) reads as under: "17D.Fast Track method of completion of Assessment.- (1) Notwithstanding anything contained in any other law for the time being in force or in any other provisions of this Act assessments pending under the Act as on the 1st day of April, 2007 may, subject to the provisions of sub-section (2), be completed under the W.P.(C) No. 19613 of 2014 fast track method. (2) The assessment under sub-section (1) shall be completed in t....

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....ly does not have any application, as Section 19 is a method by which the assessment is reopened by the assessing officer itself. Section 17 D has been incorporated to make a new procedure by which a fast track method is adopted wherein a team of officers are designated by the Commissioner for completing the assessment. Section 17D has also incorporated a proviso to Section 17 (2) (d) which clearly indicates that the assessment may be reopened with the prior permission of the Commissioner. No specified time had been mentioned under Section 17D for reopening the assessment at the instance of the Commissioner. In fact Section 17D is a special procedure, which contemplates the assessment by fast track team and W.P.(C) No. 19613 of 2014 reopenin....