1991 (10) TMI 296

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..... sment year 1978-79. The Assessing Authority passed the order on November 28, 1985 (annexure P-1) holding the assessment to be barred by time. In the meantime, the assessee had deposited about Rs. 1,82,000 which he was entitled to refund. No action having been taken, he approached this Court by way of CWT. No. 3282 of 1989. During the pendency of the said writ petition, the State took the stand tha .....

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..... facts of the present case, the right of appeal should not be denied to the petitioner for non-deposit of the entire amount being claimed. As per the allegations, the petitioners stopped their business in the year 1979 and six years thereafter the matter was taken up by the Assessing Authority. As already stated above, the assessing authority held the assessment to be barred by time and in the mea .....

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