Initiation of reassessment proceeding - The words “reason to ...

Reassessment u/s 21(1) Requires Objective Evidence, Not Speculation, Ensuring Fairness in Proceedings.

June 23, 2014

Case Laws VAT and Sales Tax HC

Initiation of reassessment proceeding - The words “reason to belief“ as used in Section 21 (1) of the Act, 1948 has not to be based on surmises and conjectures, rather it is to be based on objective satisfaction. - HC

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Initiation of reassessment proceeding - The words “reason to ...

Reassessment u/s 21(1) Requires Objective Evidence, Not Speculation, Ensuring Fairness in Proceedings.

June 23, 2014

Case Laws VAT and Sales Tax HC

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