2015 (8) TMI 1346

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..... only with effect from 1.4.2005. The relevant assessment year in so far as this revision is concerned is 2008-09. The retrospective amendment, as made by the introduction of Section 25 C, is a special provision regarding assessment of dealers paying presumptive tax. The said provision provides that notwithstanding anything contained in sub-section (4) of Section 11 or sub-section (2) of Section 12 .....

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..... the order which ought to have been, and, was required to be passed in this case under Section 63 of the Act. Hence, this revision is ordered directing compliance of the aforesaid in letter and spirit. - OT. Rev. No. 39 of 2013 - - - Dated:- 31-8-2015 - MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN MRS. JUSTICE ANU SIVARAMAN FOR THE APPELLANT : ADVS.SRI.K.P.ABDUL AZEES, SMT.C.AMRITA, SMT.T.ARCHA .....

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..... ar in so far as this revision is concerned is 2008-09. The retrospective amendment, as made by the introduction of Section 25 C, is a special provision regarding assessment of dealers paying presumptive tax. The said provision provides that notwithstanding anything contained in sub-section (4) of Section 11 or sub-section (2) of Section 12, if any assessment or other proceeding is initiated by the .....

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