Limitation being a matter of procedure, only that law that is applicable at the time of filling the appeal so sec 74A(2)(b) of DVAT would apply

Last updated: 15 June 2012

Court :
HIGH COURT OF DELHI

Brief :
By way of this writ petition, the petitioner has challenged the show cause notice dated 02.02.2010 pertaining to the assessment year 2003-2004 primarily on the ground that the said show cause notice is barred by time. By virtue of the said show cause notice dated 02.02.2010, the petitioner has been called upon to show cause as to why the assessment order dated 24.02.2005 in respect of the year 2003-04 be not revised under Section 16 of the Delhi Sales Tax on Works Contract Act, 1999 read with Section 46 of the Delhi Sales Tax Act, 1975

Citation :
KUMAGAI SKANSKA HCC ITOCHU GROUP … Petitioner Versus THE COMMISSIONER OF VALUE ADDED TAX & ANOTHER ... Respondents

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CS Bijoy

Published in Income Tax
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Limitation being a matter of procedure, only that law that is applicable at the time of filling the appeal so sec 74A(2)(b) of DVAT would apply

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