HC lashes out at AO for making assessment on 'Sikkim Manipal University' under repealed Sikkim State

IT : After extension of Income-tax Act, 1961 to State of Sikkim with effect from 1-4-1990, Sikkim State Income-tax Manual, 1948, stands repealed and assessments made thereunder for assessment years 1997-98 to 2005-06 were without authority of law, non est and nullity