9911796707
TMI Blog2011 (8) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has approached this court, with a prayer for issuance of writ in the nature of certiorari, to quash the pre-revision notice dated July 7, 2008, for revising sales tax assessment for the year 2001-02. The assessment order in the case of the petitioner for the year 2001-02 was passed by the respondent on May 30, 2003 wherein the petitioner was given credit of ₹ 1,017. The assessment was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to tax, the assessing authority may, subject to the provisions of sub-section (2), at any time within a period of five years from the (date of order of the final assessment by the assessing authority) determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary and after giving t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority in response to the notice. On consideration, I find force in the contention raised by the learned counsel for the petitioner. If the impugned notice is to be read as pre-revision notice of original assessment, then limitation is to be taken from the date of passing of the original order, i.e, May 30, 2003, the impugned notice was issued beyond the period of five years from the date of pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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