9911796707
TMI Blog2024 (1) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... s that his father was previously carrying on the business and that the petitioner took over the business upon the demise of his father. As regards assessment year 2006-2007, the petitioner asserts that he became aware of the proceedings only upon receipt of impugned order dated 27.03.2019. Learned counsel for the petitioner referred to Section 27(2) of the Tamil Nadu Value Added Tax Act, 2016 (the TNVAT Act) to contend that it prescribes a limitation period of six years, which is to be computed from the date of assessment. By turning to sub-section (2) of Section 22 of the TNVAT Act, learned counsel submits that the assessment was deemed to have taken place on 30.06.2012 both in respect of assessment years 2006-2007 and 2007-2008. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel also referred to the revised assessment order issued for assessment year 2007-2008 on 27.03.2019. With reference thereto, it is contended that the assessment was revised pursuant to the submission of C Forms by the petitioner. 6. As regards both these assessment years, learned counsel for the respondent also submits that proceedings were initiated under sub-section (4) of Section 22 and not under sub-section (2) of Section 27 because the returns filed by the petitioner were incomplete. 7. The question that falls for consideration on the basis of the above contentions is whether the proceedings in respect of these two assessment years are barred by limitation. Section 9(2) of the Central Sales Tax Act, 1956 makes the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice dated 19.11.2012. Although the pre-assessment notice bears an endorsement, on the basis of the said endorsement, it is not possible to ascertain as to who acknowledged receipt. The said endorsement does not contain the name of the person who purportedly acknowledged receipt or bear the rubber stamp of the petitioner. It should also be noticed that the reminder notice dated 12.07.2018, which appears to be the next notice for the relevant assessment year, was issued after the period of limitation expired in June 2018. On the basis of documents placed on record in these proceedings and in view of the petitioner's assertion that he did not receive notice dated 19.11.2012, I conclude that proceedings relating to assessment year 2006-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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