2025 (9) TMI 993

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....peals are same, the parties are also the same and the challenge is also to the self same judgment and order passed by the High Court, those were taken up for hearing analogously and are being disposed of by this common order. 2. For the sake of convenience, we take up the Civil Appeal No. 4440 of 2014 as the lead matter. 3. This appeal arises from the common judgment and order passed by the Gauhati High Court dated 21.09.2012 in WP(C) No. 3178 of 2011 by which the Writ Petition filed by the appellant herein came to be dismissed by which the Order of reassessment dated 31.3.2011 passed under the provisions of the Assam General Sales Tax Act, 1993 (for short, "the Act, 1993") was set aside and the matter was remitted to the Assessing Of....

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.... the Petitioner could be considered by the assessing authority. 7. On due consideration, we are unable to find any merit in the first two submissions in view of sanction having been duly granted on 21.03.2011 under Section 21 of the Act. Thus, the assessment cannot be held to be barred by limitation nor quashing of earlier order debar fresh assessment being made in accordance with law after the sanction was granted. As regards giving of proper hearing to the Petitioner, in view of stand of learned counsel for the revenue the assessing authority can consider the view point of the Petitioner and then finalize the assessment and may not give effect to the ex-parte assessment. 8. Accordingly, we dispose of these petitions with....

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....tion 17, the assessment may be made at any time before the expiry of eight years from the end of the year in respect of which or part of which the assessment is made under that subsection. 2) No re-assessment under section 18 shall be made - (a) In a case falling under clause (1) of that section, after the expiry of three years; and (b) In a case falling under clause (b) of that section after the expiry of one year from the end of the year in which the notice under that section is served on the dealer. (3) Notwithstanding anything contained in subsection (1) or sub-section (2) an assessment, reassessment or re-computation to give effect to any order or direction in appeal, revision or references, may be made at an....

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....sible within four years from the date of expiry of the limitation period with prior sanction from the Commissioner. 13. Here is a case wherein the assessments undertaken for the three years were already held to be invalid because of being time barred, in view of Section 19 of the Act, referred to above. Later, by virtue of obtaining sanction from the Commissioner, the revenue could not have taken recourse to Section 21 of the Act to say that the reassessment within four years is permissible with prior sanction from the Commissioner. Section 21 would apply only in cases where no assessment has been made under any of the provisions of the Act within the time limits specified in Section 19. The interpretation of the two provisions of the Ac....