Time-Barred Orrisa Entry Tax Reassessment

The Orissa High Court quashed reassessment proceedings initiated under Section 10 of the Odisha Entry Tax Act, 1999 (OET Act), holding that the proceedings were barred by limitation and lacked jurisdiction. 

The Court found that the tax authorities sought to revive a stale matter by belatedly communicating acceptance of self-assessment returns nearly seventeen years after their filing solely to overcome judicial precedents governing reassessment under the OET Act.

The reassessment notices and consequential assessment order were accordingly set aside.