1990 (7) TMI 322

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..... ibunal was justified in remanding the matter for fresh assessment instead of annulling the entire assessment?" 2.. The dealer has been assessed under section 12(4) of the Act in respect of the year 1972-73 and the quarter ending June, 1973. Notice was not served on the dealer personally. The Tribunal found that such notice was served on one Maheswar Dolai who is not connected with the business i .....

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..... ny year or part thereof shall be passed later than thirtysix months from the expiry of the year: Provided further that the period of limitation fixed in the proviso immediately preceding shall not apply to assessment under sub-section (5) or sub-section (8) of this section or to enhancement of assessment or order of fresh assessment made or passed under section 23. (8).................... " .....

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..... ere notice had been validly served. On the assessment order being set aside it goes to the stage where the defect or deficiency is found out. Where the defect or deficiency as found affects the jurisdiction as in the case of absence of notice, protection under third proviso is not available. Merely because the Tribunal sets aside the order of assessment under section 23 for absence of notice, the .....

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