2025 (9) TMI 1731

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...., at Hyderabad (for short, 'the impugned order'). 2. Heard Mr. T. Chaitanya Kiran, learned Assistant Government Pleader appearing on behalf of Mr. Swaroop Oorilla, learned Special Government Pleader for State Tax, for the petitioner; and Mr. Tarun Chadha, learned counsel appearing on behalf of Mr. Karthik Ramana Puttamreddy, for the respondent. 3. The matter pertains to the final Assessment Order for the assessment year 1996-97. The Tribunal had allowed the appeal preferred by the respondent-assessee by holding that the action on the part of assessing officer as also the order passed by the Appellate Deputy Commissioner to be bad as the proceedings per se seems to be barred by limitation. 4. The undisputed fact is that for passing ....

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....sh vs. M/s. Ramakishtaiah & Company [(1994) 93 S.T.C. 406]. The relevant portion of the said order passed by the Hon'ble Supreme Court is reproduced as under, viz., "An assessment order passed in September, 1969, was sought to be revised by the Deputy Commissioner under Section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957. He passed an order prejudicial to the assessee. The order was said to have been made on January 6, 1973, but it was served after the expiry of four years from the date of the assessment order, on the assessee on November 21, 1973, 10 ½ months later. There was no explanation by the Deputy Commissioner why the service of the order was so delayed. Held that, in the absence of any explanati....

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....of three years shall be extended to a further period during which such stay orders were in force. Provided further that if the subsequent appeal results in modification of such an order of appeal or order which is subjected to further appeals, either partially or wholly, the period of three years shall be computed from the date of receipt of subsequent orders of appeal but not from the date of receipt of the original orders of appeal or order which was subjected to further appeal.) 7. It appears that the petitioner-State has preferred the instant Revision laying emphasis on the contents of Section 14 of the Act wherein the period of limitation for assessment to tax is four years. However, the said Section 14 of the Act may not b....