9911796707
TMI Blog2016 (5) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 whereby Section 11-CC was added after Section 11-C. This amendment was retrospective in nature and covered the period in question. As per the aforesaid amendment, the period of limitation got extended from three years to five years. In the instant case, assessment order was made on 10.07.2006 which was within the limitation as was provided by amended Section 11-CC Therefore, in view of the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent : Mr. A. Subba Rao, Adv., Mr. Annam D. N. Rao,Adv., Mr. A. Venkatesh, Adv., Ms. Ankita Chadha, Adv., Mr. Sudipto Sivcar, Adv., Mr. Rahul Mishra, Adv., Mr. Abhishek Anand, Adv., Mr. Aditya Bhattachary, Adv. And Mr. M. P. Devanath,Adv. ORDER Leave granted. In all these appeals, the question of law that needs to be determined is identical and, therefore, they are taken up for h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which empowers the Commissioner to extend the period of three years for passing the order of assessment for such further period as he may deem fit, the necessary consequence of this provision would be that after 30th April, 2005 the assessment would become time barred. However, the said Act was amended by the State Legislature vide Punjab General Sales Tax (Amendment and Validation) Act, 2005 whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this amendment was retrospective in nature and covered the period in question i.e. Assessment Year 2001-02. As per the aforesaid amendment, the period of limitation got extended from three years to five years. In the instant case, assessment order was made on 10.07.2006 which was within the limitation as was provided by amended Section 11-CC. In view of the aforesaid statutory provision, the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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