Antedated Assessment Orders held as non est & beyond limitation period provided u/s 23 of MVAT, 2002 By Anand Gupta taxguruin

Antedated Assessment Orders held as non est & beyond limitation period provided u/s 23 of MVAT, 2002

The Assessment Orders under the MVAT Act, 2002 passed for periods 2006-07 and 2007-08 are antedated. The assessment orders are passed after the period of limitation. Hence, it is non-est and therefore, are hereby quashed.

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