1996 (12) TMI 375

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..... referred to as "the Act") are directed against an order dated October 7, 1996 passed by the Trade Tax Tribunal, Ghaziabad, whereby it dismissed the dealer's second appeal Nos. 199, 200 and 201 of 1996 relating to assessment years 1990-91, 1991-92 and 1992-93. 2.. I have heard Sri Bharat Ji Agrawal, learned counsel for the revisionist and Sri K.M. Sahai, learned Standing Counsel for the responden .....

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..... made on March 11, 1996 while that of 1992-93 were made on March 13, 1996. All the assessment orders were served on the revisionist on April 2, 1996. By an order dated May 10, 1996, the assessing officer allowed the application and corrected the name of the assessee in the assessment orders as Utility Equipment and Management Private Limited. The period of limitation prescribed for filing the appe .....

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..... were dismissed holding that after the rectification order was served on the revisionist it should have immediately filed the appeals and there is no sufficient cause for delay after June 20, 1996. 4.. As is evident, the name of the company was changed from January 28, 1994. Anything done thereafter had to be in the new name and, therefore, the assessments made on March 11, 1996 and March 12, 1996 .....

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..... us. In fact the proper description of the assessee should have been "M/s. UEM India Private Limited" (formerly known as Utility Equipment and Management Private Limited). 5.. As regards the appeals in the circumstances of the case neither the appeals can be said to be delayed nor it can be said that there was no sufficient cause for the assumed delay. If the name of the assessee was not correctly .....

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..... that the revisionist's appeals before the Tribunal stand allowed and the Deputy Commissioner's order dismissing the assessee's appeals as barred by time is set aside. The said appeals are held to be within the time prescribed by law. In the circumstances of the case, it would be open to the assessing officer to correct the name of the assessee in the assessment orders and the revisionist may also .....

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