9911796707
TMI Blog1992 (1) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment for the said year, but on appeal, the order of assessment was set aside by the Sales Tax Tribunal, Bench Moradabad by its order dated 16th September, 1981 with the direction to the assessing authority to frame a fresh assessment in the light of the directions contained in its order. It was in pursuance to this remand order that the impugned notice dated 15-12-1986 was issued to the petitioner for fresh assessment. 3. We have heard learned counsel for the parties. The impugned notice of assessment is challenged on the solitary ground that the assessment proceedings are barred by time having regard to sub-section (4) of Section 21 of the U. P. Sales Tax Act (for short "the Act") which, inter alia provide that if an order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se any assessment order for the year in question against the petitioner. 6. The stand taken by the petitioner is emphatically refuted by the respondents in the counter affidavit filed on their behalf. It is asserted that the copy of the remand order passed by the Sales Tax Tribunal was never received in the office of the Sales Tax Officer, i. e., the Assessing Authority. The copy of the order that was brought on record by the petitioner on 20-1-1983 was not a certified copy. It is further asserted that a letter was addressed to the State representative-cum-Sales Tax Officer, Moradabad to obtain a certified copy of the remind order passed by the Sales Tax Tribunal which was received in the office of the third respondent, the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled upon to decide. The question of facts on which the parties are in disagreement cannot in our opinion be effectively resolved on the basis of the affidavits alone filed by the respective parties. Secondly, as pointed out by the Supreme Court in Lalji Haridas v. Income Tax Officer and another, (1961) 43 ITR 387, the question whether the assessment proceedings initiated against a person are barred by limitation and are, thus, without jurisdiction, can and ought to be raised by him before the Assessing Authority ; that is not a point which can be legitimately agitated in writ proceedings. It may be observed that these observations came to be made by the Supreme Court while dealing with a case under Section 34 (3) of the Indian Income-tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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