Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 260 of 2009 Revisionist :- The Commissioner Trade Tax U.P. Lucknow Opposite Party :- S/S General Manager Telecom Department Counsel for Revisionist :- Standing Counsel Counsel for Opposite Party :- K.N. Mishra,Subodh Kumar
Hon'ble Saumitra Dayal Singh,J.
1. Heard Sri B.K. Pandey, learned counsel for the applicant-revenue and Sri Udit Chandra, learned counsel for the opposite party-assessee.
2. The present revision has been filed by the revenue against the order of the Trade Tax Tribunal, Muzaffar Nagar dated 25.11.2005 passed in Second Appeal No.903 of 2003 for A.Y. 1987-88 (UP). The present proceedings had arisen from re-assessment order passed by the assessing authority. The Tribunal has allowed the second appeals filed by the assessee- General Manager Telecom Department on the reasoning that the re-assessment proceedings initiated by the revenue were time barred.
3. In that regard, it has been noted that the first re- assessment order was passed on 15.02.1995 and not earlier. Therefore, by no stretch of imagination, the limitation to make such an order survived on 25.02.1995 as the assessment order came to be made almost after lapse of six years from the end of the assessment question in question.
4. The above finding of fact appears to be wholly in accordance with law. It does not call for any interference.
5. In view of the above, the present revision lacks merit and is accordingly dismissed.
Order Date :- 26.8.2019 Abhilash