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TMI Blog2019 (8) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... of five years from the end of the respective assessment years and as such, I do not find any infirmity on the authority of the respondent in having issued these notices - Since the present impugned notices have only called upon the petitioner to give his objections to the proposed difference of taxes, it would be appropriate to grant liberty to the petitioner to submit his objections before the respondent herein in consequence to their impugned notices issued. Petition closed. - W.P.Nos.6815 & 6816 of 2012 And M.P.Nos.1 & 1 of 2012 - - - Dated:- 5-8-2019 - Mr. Justice M.S. Ramesh For the Petitioner : Mr.R.G.Muthukumaran For the Respondent : Mr.V.Haribabu Additional Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules does not mean final order of assessment alone and initiation of the re-assessment proceedings through the notices dated 22.08.2008 and 21.08.2008 for the assessment years 2003- 2004 and 2004 to 2005 respectively, is sufficient to hold that the proceedings have been initiated within the prescribed period of five years. 4. The decision relied upon by the learned counsel for the petitioner is one arising under the Income Tax Act for the purpose of determining the scope of Section 143 (3) of the Income Tax Act for making an assessment of the total income or loss of the assessee and determination of the sum payable by him on basis of such assessment. The Supreme Court had held that the Department has to determine, by an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttle or decide-to come to a judicial decision (Shorter Oxford English Dictionary). It is suggested that the word determine was employed in Rule 33 with a definite intention to set the limit within which the final order in the matter of assessment should be made, the limit being three years. We find it difficult to accept that in th context of sales tax legislation the use of the words proceed to assess and determine would lead to different consequences or result. In this connection the words which follow the words determine in rule 33 must be accorded their due signification. Te words assess the tax payable cannot be ignored and it is clearly meant that the assessment has to be made within the period prescribed. Assessment is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstitute the process of re-assessment having been initiated, from which point of time, the limitation prescribed under the section requires to be construed. 6. In the present case pertaining to the years Assessment 2003-2004 and 2004-2005, notices of re-assessment have been issued within the period of five years from the end of the respective assessment years and as such, I do not find any infirmity on the authority of the respondent in having issued these notices. Since the present impugned notices have only called upon the petitioner to give his objections to the proposed difference of taxes, it would be appropriate to grant liberty to the petitioner to submit his objections before the respondent herein in consequence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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