Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2015 (1) TMI 1403

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... P3 notice ought to have been issued within 4 years from the end of the year to which the assessment related - Held that:- The issue of limitation raised by the petitioner in the writ petition is covered in his favour by Ext.P5 judgment that is produced in the writ petition - petition is allowed on the issue of limitation. - W.P.(C).NO.7179 OF 2014 - - - Dated:- 16-1-2015 - A.K.Jayasankaran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tition is with regard to the issue of limitation, in that, according to the petitioner, Ext.P3 notice ought to have been issued within 4 years from the end of the year to which the assessment related. In the instant case, the assessment year in question is 2005-2006 and the period within which a notice under section 6 (7) could have been issued expired on 31.03.2010. As Ext.P3 notice is dated 26.0 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Special Government Pleader would submit that, against the Division Bench judgment referred to above, the State proposes to prefer an SLP before the Supreme Court. Be that as it may, I am of the view that the issue of limitation urged by the petitioner in the writ petition presently stands covered in his favour. Accordingly, following the aforesaid decisions of this Court, the writ petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates