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1 - 10 of 15 (0.27 seconds)The Delhi Value Added Tax Act, 2004
The Central Sales Tax Act, 1956
The Central Excise Act, 1944
Section 34 in The Delhi Value Added Tax Act, 2004 [Entire Act]
Andhra Pradesh General Sales Tax Act, 1957
Section 33 in The Delhi Value Added Tax Act, 2004 [Entire Act]
Section 26 in The Delhi Value Added Tax Act, 2004 [Entire Act]
M/S H M Industries vs Commissioner Of Value Addes Tax on 26 September, 2014
14. In the present case, the reopening of the assessment is sought to be done
beyond the period of 4 years and before the expiry of 6 years of the
assessment period. The jurisdictional requirement for invoking the extended
period of 6 years is that the Commissioner should note the reasons to believe
that the tax was not paid and that the failure to pay such tax should be on
account of „concealment, omission or failure‟ by the Assessee to disclose
„full material particulars‟. Elaborating on the above expressions this Court in
H M Industries (supra) observed as under: