The Tribunal's dismissal of the revenue's appeal as infructuous was upheld, as it did not find the assessment order barred by limitation, leading to no legal question arising.

O R D E R

Dr. A.K.Jayasankaran Nambiar, J.

This OT.Revision is filed by the revenue and raises the following questions of law:

I. Whether the Tribunal was right in holding that the Appeal is to be dismissed as infructuous?

2. Whether the Tribunal is justified in entering into the finding that the Assessment Order is barred by limitation, in spite of the fact that there was a statutory extension for the period of completion through Finance Act , 2012?

3. Whether the Tribunal has failed to consider the legal position that it is competent for the legislature to extend the time to proceed to determine the escaped turn over even after the lapse of the original period fixed?

When the matter was taken up and the files perused, we found that in the instant case, the Tribunal had dismissed the appeal filed by the revenue before it as infructuous by noticing that the assessment order dated 15.03.2014, that gave rise to the proceedings before the Tribunal, had itself been set aside by this Court as per the judgment dated 14.08.2018 in WP(C). No.13246 of 2014. In the light of the clear factual finding of the Tribunal, we believe that the question of law raised in this case, that proceeds on the assumption that the Tribunal had found the assessment order to be barred by limitation is erroneous since the Tribunal did not enter such a finding at all. Taking note of the actual finding of the Tribunal, we are of the view that there can be no question of law that can arise in a case such as this. The OT. Revision is thus dismissed by finding that there is no question of law that arises for determination by this Court.