9911796707
TMI Blog1988 (6) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 43 of 1985 since all the material facts are identical, though the dates of orders may vary from case to case. The assessment year concerned is 1972-73. The original assessment was made on 19th September, 1973. The turnover relating to jaggery was taxed but at a lower rate. The assessment order is said to have been served upon the assessee on 24th December, 1973. Finding later that jaggery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred by limitation. This contention was entertained by this Court on that occasion. But it was observed: "Inasmuch as the adjudication depends upon the material in each case, it is essentially a matter involving facts, it is but appropriate to remit these 12 T.R.Cs. back to the Appellate Tribunal to adjudicate afresh after giving an opportunity to both the parties to let in additional evidence i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment, the reassessment order in these T.R.Cs.at any rate in T.R.C. Nos. 43 and 52 of 1985-is barred by limitation. It is contended that whereas formerly sub-section (4-A) calculated the period of four years or six years, as the case may be, from the date of the expiry of the relevant assessment year, the present sub-section (4-A) calculated a uniform period of four years from the date of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly be construed as confined to that question. In any event, even before the Tribunal, the only contention urged was that the four year period applied and not the six year period on the facts of the case. This the Tribunal discussed and on merits found that it is the six year period that applies. If we now allow the petitioners to raise this new contention, the very order of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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