Assessments beyond five years are invalid without proper notice, and best judgment assessments require rejection of returns, which was not adhered to in this case.

JUDGMENT :

1. Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner and also heard K. De, learned Additional Government Advocate appearing for the respondent-State.

2. The present revision petition (CRP No.44 of 2023) under Section 72 of the TVAT Act, 2004 relates to the assessment year 2017-2018 (i.e. April, May and June 2017). By the common impugned order dated 15^th October, 2022, the learned Commissioner of Taxes, respondent No.3 herein has decided the revision petitions in respect of assessment years 2014-15, 2015-16, 2016-17 and 2017-18. The matter was earlier remanded for the petitioner to avail alternative remedy vide order dated 7^th March, 2022 passed in WP(C) No.221 of 2022. The Assessing Authority had by the order dated 29.07.2019 imposed tax, interest and penalty upon the petitioner which was challenged in revision under Section 70(2) of the TVAT Act, 2004 before the learned Commissioner of Taxes after liberty granted by this Court. The revision petitions have been decided vide order dated 15^th October, 2022 by remanding the matters relating to A.Y. 2015-16, 2016-17 & 2017-18 on the question of imposition of penalty after due notice whereas the matters relating to the period 2014-15 was remanded to the Assessing Authority to take a fresh decision after due notice. Thereafter, the petitioner preferred a review petition under Section 74 of the TVAT Act, 2004 which was dismissed on 11^th May, 2023. Petitioner has approached this Court through the instant revision petition under Section 72 of the TVAT Act, 2004 and also invoking Article 227 of the Constitution of India. By order dated 24^th January, 2024, delay of 239 days in preferring the instant revision petitions was condoned in terms of Section 5 of the Limitation Act, 1963 relying upon the decision rendered by the Apex Court in case of Superintending Engineer/Dehar Power House Circle Bhakra Beas Management Board (PW) Slapper and another vs. Excise and Taxation Officer, Sunder Nagar/Assessing Authority, (2020) 17 SCC 692.

3. CRP No.45 of 2023 relates to the assessment year 2016-17; CRP No.46 of 2023 relates to the assessment year 2015-16 and CRP No.47 of 2023 relates to the assessment year 2014-15. Counter affidavit has been filed by the respondents though no rejoinder has been filed. When the matter was heard on 28^th November, 2024, learned Additional Government Advocate was asked to show as to whether notice under Section 31(1) of TVAT Act, 2004 for the relevant tax period 2014-15 had been issued by the Assessing Authority since a common assessment order was passed on 29^th July, 2019 covering periods 2014-15 to 2017-18 (up to June, 2017). Notice under Section 31(1) for the tax periods 2015-16 to 2017-18 (up to June, 2017) is dated 13^th February, 2019 (Annexure-3 to CRP No.44 of 2023) i.e. the present revision petition. The Commissioner of Taxes has by the common impugned order dated 15^th October, 2022 remanded the matter for passing fresh assessment order in respect of tax period 2014-15 whereas remitted the matter for the remaining years 2015-16 to 2017-18 on the question of imposition of penalty after due notice. Learned counsel for the revenue was also asked to obtain the assessment records for the relevant assessment years as certified to be true for assistance to the Court on the next date.

4. Mr. K. De, learned counsel for the revenue has on the basis of instructions and the records of the assessment proceedings submitted that no notice under Section 31(1) was issued for the tax period 2014-15. The same is also reflected in the revisional order. Therefore, the revisional order so far as it relates to 2014-15 is not sustainable in law as the proceedings for assessment beyond five years is barred by Section 33 of the TVAT Act, 2004 . Section 33 of the TVAT Act is extracted hereunder:

"33. No assessment after five years :-

(1) No assessment under section 31 and 32 shall be made after the expiry of five years from the end of the tax period to which the