2020 (4) TMI 767

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..... July 2009, it is only with respect to that time period, the proceedings are required to be quashed and not the remaining period also. The order of the learned Single Judge is partly set aside. The proceedings are set aside only for the period between April to July 2009. The proceedings shall go on so far as the remaining period is concerned - appeal allowed. - WRIT APPEAL No.4099 OF 2017 (T- .....

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..... 2011 under Section 9(2) of the Central Sales Tax Act, 1956 read with Section 39(1) of the KVAT Act for the period from April 2007 to July 2009 partly affirming the proposals made earlier in terms of the proposition notice dated 06.08.2011. Thereafter, the second respondent issued a notice dated 07.12.2015 proposing to conclude the order of re-assessment for the period 2009-10 which is said to be i .....

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..... notice is for the period of 2009- 10. Since the re-assessments have already been made for the period April to July, the entire proceedings could not have been quashed by the learned Single Judge. They should stand restricted to the year 2009-10 excluding the period April to July. 4. Under these circumstances, since the material on record indicates that re-assessments have already been conclu .....

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