9911796707
TMI Blog1967 (4) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... d for filing the appeal had not expired, and therefore the jurisdiction of the Deputy Commissioner could not be exercised. - Civil Appeal No. 657 of 1966 - - - Dated:- 12-4-1967 - SHAH J.C. AND SIKRI S.M. JJ. M.S. Narasimhan, for the respondent. P. Ram Reddy, Senior Advocate (A.V. Rangam with him), for the appellant. -------------------------------------------------- The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The State of Madras and Another v. M/s. M.A. Noor Mohammed Company [1960] 11 S.T.C. 570; A.I.R. 1960 S.C. 1254., the proceedings under section 32 were commenced by the Deputy Commissioner and the turnover was determined and brought to tax. In The State of Madras v. P.M. Batcha Company [1967] 20 S.T.C. 273.-C.A. No. 578 of 1966-the original order of assessment was made when Act 9 of 1939 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment". The High Court was, in our judgment, in error in holding that the jurisdiction of the Deputy Commissioner was barred, because the order of "nil assessment" was not communicated and on that account the period for filing the appeal had not expired, and therefore the jurisdiction of the Deputy Commissioner could not be exercised. The appeal will be allowed and the order passed by the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
