2005 (1) TMI 102

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..... . A notice dated February 26, 1997, issued under the provisions of section 30 of the Assam Agricultural Income-tax Act, 1939 (hereinafter referred to as "the Act"), is the subject matter of challenge. The short ground urged is that the aforesaid notice is barred under section 30 of the Act and therefore the proceedings proposed on the basis of the aforesaid notice are ab initio void. Section 3 .....

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..... ons of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section: Provided that the tax shall be charged at the rate at which it would have been charged if such income had not escaped assessment for full assessment, as the case may be: Provided further that in computing the period of eight years mentioned in this section the period during .....

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..... cord by the respondents to show that the second proviso to section 30 is attracted to the present case. Consequently, little persuasion would be required for this court to hold that the impugned notice dated February 26, 1997 (annexure III to the writ petition), is barred by limitation as provided by section 30. Consequently, while quashing the assessment order and setting aside the notice dated F .....

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