9911796707
TMI Blog2003 (3) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. The assessment years concerned are 1978-79 and 1979-80. The respondentassessee in fact had stopped the business as early as in 1990 itself. Though the assessee had filed monthly return for one month for the assessment year 1978-79, he did not file any annual return for the two assessment years. No notice calling for annual returns for the aforesaid two years is seen to have been issued. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... September 6, 1997. The assessment for both the years were completed ex parte on October 18, 1997. Though no period of limitation was provided for completion of the assessment, as per the decision of the division Bench in Evergreen Fragrances v. State of Kerala [1993] 90 STC 39 (Ker), the assessment has to be completed within a reasonable time. The reasonable time will depend on the facts and cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment on January 22, 1982 itself and, the appellant requested for adjournment of the same on February 4, 1982, it does not appear that the notice dated January 22, 1982 was one for filing the return. However, from the order of the Tribunal, it would appear that notice dated January 22, 1982 was one for production of the accounts. The notice for production of the accounts cannot be treated as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eader appearing for the petitioner relied on the provisions of section 17(6) of the Kerala General Sales Tax Act, 1963 as amended from time to time which enlarges the period of limitation for completion of the assessment in cases where the assessments were pending as on April 1, 1993, and also the provisions of section 17A which further extends the period of limitation. 6.. We have perused the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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