Supreme Court · 2015 INSC 1021 · Decided 11 September 2015
Commercial Motors LTD. v. Commissioner of Trade Tax U.P., Lucknow & Others
- Court
- Supreme Court of India
- Citation
- 2015 INSC 1021 · [2015] 9 S.C.R. 1036
- Case number
- CIVIL APPEAL No. 622/2015
- Decided
- 11 September 2015
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
C U.P. Trade Tax Act, 1948: s.21(2), proviso as amended on 30.4.2001 -Assessment year 1990-91. - Whether the show cause notice issued u/s.21(2) on 13.3.2002 seeking reassessment in respect of assessment year 1990-91 of which the assessment was completed on 25. 3. 1995 is in Jaw- Held: For the purpose of limitation ul s.21(1) and the first proviso, the period of limitation is to be counted from the end of the relevant _assessment year i.e. 31.3.1991 - The proviso was amended on 30.4.2001 and the previous provision that contained the words "eight years
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