2003 (8) TMI 483

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..... uarters ending March 31, 1992 and for quashing the assessment order dated December 19, 1994 of respondent No. 2 and Appellate order dated March 27, 1995 of respondent No. 3 and order dated February 20, 2001 by West Bengal Commercial Taxes Appellate and Revisional Board (in short, "the Board") rejecting the revision on the ground of limitation. 2.. The learned advocate appearing for the petitione .....

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..... 14 STC 42. 5.. The learned advocate for the petitioner then cites two rulings subsequent to this by the Full Bench of this Tribunal reported in [1998] 32 STA 70 (Sri Santosh Kumar Kanoria v. A.C.C.T.) and [2000] 118 STC 418; (1999) 34 STA 33 (Premier Auto Electric Co. Ltd. v. Commissioner of Commercial Taxes, West Bengal) dated April 30, 1999 and dated July 10, 1999 respectively. 6.. Having he .....

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..... pplication on these points if and when it is submitted by the petitioner and to consider the validity of the demand notice so as to judiciously pronounce in support or against such demand notice and the consequential changes, if any in the assessment orders required on scrutiny of books of accounts and other documents produced or to be produced by the petitioner. 8. Accordingly, the case is remitt .....

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