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VAT - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Mere affirmation of the reassessment order passed by the ...


Reassessment Order u/s 39 Affirmed, But Proceedings Deemed Illegal Due to Lack of New Evidence.

June 18, 2017

Case Laws     VAT and Sales Tax     HC

Mere affirmation of the reassessment order passed by the assessing authority under Section 39 of the Act by the two higher appellate forums does not deter us from holding that the very initiation of the reassessment proceedings without any further incriminating material was illegal. - HC

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