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2016 (1) TMI 1216 - DELHI HIGH COURTTime limitation - SCN challenged on the basis of section 24 where it is stated that the reassessment can be done within four years from date of passing of final assessment order - Held that: - Section 24(1)(a) of the DST Act indicates that an assessment made under Section 23 can be reopened within a period of six years from the date of the final order of assessment in a case where the dealer has concealed, omitted or failed to disclose fully the particulars of his turnover. A part of the turnover of the Assessee had escaped assessment to tax and, accordingly, notice in form ST-15 was issued to the Assessee. It cannot be disputed that the Assessee was required to disclose in its return the value of purchases made against statutory forms which had not been utilized for the specified purposes. However the Assessee had undisputedly failed to do so - the contention that the assessment order has been passed beyond the period of limitation is without any merit. Appeal dismissed - decided against appellant.
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