1998 (7) TMI 700

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..... ents Sri K.M.Shivayogiswamy ORDER By this petition, endorsement dated 13.11.1997 has been assailed on the ground that assessment for the year 1989-90 has become time barred, u/s.6(1) of the KTEG Act. Arguments of both the learned counsel have been heard. There was a stay earlier on 21.10.1993 in W.P.No.36825/1993 DD 30.8.1994 of Annexure C. In this case the show-cause notice under S .....

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..... s 6(1) of the KTEG Act has no expired, as the period during which the respondents were restrained from proceeding further will have to be excluded. The contention that there was no original assessment and therefore no reassessment can be made cannot be entertained in view of the judgment of the Apex court in the case of ANANDJI HARIDAS CO., Vs. S.P.Kasture (AIR 1968 SC 565). The Contention .....

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