1997 (9) TMI 601

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..... athura from completing the assessment for the assessment year 1980-81. It appears that against the initial assessment order for the said assessment year, the petitioner had preferred an appeal before the Assistant Commissioner, (Judicial) where the assessment order was set aside with the direction to make a fresh assessment. Against the directions of the appellate authority to make the assessmen .....

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..... remand could be within one year of the receipt of remand order in terms of sub-section (4) of section 21 of the U.P. Trade Tax Act. 3.. We have heard learned counsel for the parties. 4.. On August 19, 1997 this Court directed the Standing Counsel to file a supplementary counter-affidavit stating clearly amongst other information as to when the order passed by the Tribunal in appeal was receiv .....

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..... ngs in pursuance of the remand ought to have been completed by March 8, 1990. However, the assessment proceedings after the remand were initiated on February 11, 1994 and by that time the assessment proceedings had become time-barred. In paragraph 10 of the supplementary counter-affidavit it is averred that the facts given in the counter-affidavit, filed earlier were incorrect and for which an unc .....

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