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2008 (9) TMI 884 - ORISSA HIGH COURTNotice for conducting tax audit for the period from April 1, 2005 till the date of audit visit challenged - Whether it is permissible to conduct tax audits as provided under section 41 of the OVAT Act repeatedly for passing fresh audit assessment orders under section 42 of the OVAT Act for a particular period in respect of which earlier an order of assessment under section 42 of the OVAT Act was passed? Held that:- once audit assessment under section 42 is completed for a particular period, the assessing officer becomes functus officio for the same period so far second and subsequent assessment under that section is concerned. But there is no embargo for reopening the audit assessment earlier made, under section 43 of the OVAT Act. In view of the above, the present notice issued vide annexure 1 for tax audit for the period from April 1, 2005 till the date of audit visit is bad in law and liable to be quashed. W.P. allowed.
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