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[Cites 0, Cited by 0] [Section 32(1)] [Section 32] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 32(1)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(d)for any other reason the Commissioner is not satisfied with the return furnished by a person, the Commissioner may for reasons to be recorded in writing assess or reassess to the best of his judgment the amount of net tax due for a tax period or more than one tax period by a single order so long as all such tax periods are comprised in one year.