9911796707
TMI Blog1991 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act'), the assessments were to be completed on or before 7th April, 1982. The assessing authority moved an application for extension of time under the second proviso to section 10B(1)(iv) of the Act for completion of the assessment and Additional Commissioner, Commercial Taxes, Jaipur, vide his order No. F. 16/3/72/Tax/CCT/82/PT granted extension of time for completion of the assessment. On receipt of the order for extension of time, the assessing authority fixed the date of hearing for completion of the assessment proceeding. In pursuance of the notice issued by the assessing authority, the representatives of the assessee-firm appeared before him. The representatives were informed about the extension of time granted by the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment shall be made (i) to (iv)........................ Provided that......... Provided further that the Commissioner may, for reasons to be recorded in writing, extend in any particular case, the period specified in this sub-section by a period not exceeding six months. (2)............ (i).............. Provided that the Commissioner may, for reasons to be recorded in writing in any particular case extend the period specified in this clause by a further period not exceeding six months." Admittedly, in this case, extension was granted by the Additional Commissioner after limitation had expired and that no reasons for the same had been recorded. It was a stereo type order which does not give any reason for extension and only records i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sments which have become time barred cannot be bestowed a new lease of life by extension for making assessment order except by giving an opportunity of hearing to the assessee. All proceedings taken without opportunity and recording of reasons are invalid. Sri Bhansali, learned counsel for the Revenue, contended that since this point had not been raised in the appeal, the same cannot be gone into and decided in favour of the assessee. I do not agree with this submission. The objection goes to the root of the matter and simply because it was not raised earlier, it cannot come in the way of the assessee from challenging before this Court. Admittedly, the assessment proceedings, otherwise had become final. The revisions fails and are dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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