Framing of central assessments

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..... aming any assessment u/s 9(2) of Central Sales Tax Act, 1956 read with section 32 of Delhi Value Added Tax Act, 2004 necessitated for deficiency of central statutory forms as per instruction contained in circular no. 5 of 2014-15 issued vide No. F. 3(444)/Policy/VAT/2014/231-237 dated 04-08-2015, as filing of hard copy of said forms has since been dispensed with by prescribing return in Form 9 by .....

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..... he given time frame. 3. The details of information furnished in Form 9 is available in database of the departmental server. System/EDP branch shall provide the information so received and the amount of tax to be levied for deficiency of the forms by comparing it with information filed by the dealer in periodical returns filed in Form 1. A specimen of the editable assessment order will also be mad .....

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..... egin with, the exercise may be completed for the year 201 1-12 by the end of February, 2016. Thereafter, cases for next assessment years 2012-13 and 2013-14 respectively may be taken up after receiving the details from the systems branch. OHAs/SOHAs shall allow the objection/appeal to be filed for the assessment orders framed for deficiency of forms only after ensuring that the information of the .....

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