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[Cites 0, Cited by 0] [Section 9] [Entire Act]

State of Haryana - Subsection

Section 9(3) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008

(3)In computing the period of limitation for assessment or re¬assessment under this section,-
(a)the time during which the proceedings for assessment in question have been deferred, on account of any stay order granted by any court or any other authority, shall be excluded;
(b)the time during which the assessment has been deferred, in any case or classes of cases by the Commissioner, for reasons to be recorded in writing, shall be excluded:
Provided that nothing contained in this section limiting the time within which the assessment may be made shall apply to an assessment made on the assessee in consequence of, or to give effect to any finding, direction or order made on appeal or revision under this Act, or any judgment or order made by any court or any other competent authority.