2013 (1) TMI 514

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..... ror was first assessable during 1988- 1989. The amended assessment order which led to the Revenue Recovery proceedings in question, was passed only on 06.09.1997. This, admittedly, is beyond the five year period specified in Section 35(2), thus Revenue Recovery proceedings initiated against the petitioner by Exts.P3 and P4, is clearly untenable and need to be quashed.
MR. ANTONY DOMINIC, J. P .....

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..... s show that recovery proceedings were initiated against the petitioner under Section 57 of the Agricultural Income Tax Act, 1991, being the transferee of the properties of the owner of M/s.Kunharpathy Cardamom Estate, Sri.Sakthivel. According to the respondents, since the petitioner is the transferee of the properties of an assessee and when assessee has committed default, the respondents are ent .....

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..... sferor was first assessable during 1988- 1989. The amended assessment order which led to the Revenue Recovery proceedings in question, was passed only on 06.09.1997. This, admittedly, is beyond the five year period specified in Section 35(2). If that be so, Revenue Recovery proceedings initiated against the petitioner by Exts.P3 and P4, is clearly untenable. For that reason itself, I quash Exts.P3 .....

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