Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (11) TMI 887 - HC - VAT and Sales TaxWhether under section 10B the documents which was on record at the time of passing of the order can only be considered and, therefore, the validity of the impugned penalty order cannot be examined with reference to the assessment order? Held that:- Under section 10B of the Act only those document can be considered which are part of the record at the time of passing of the impugned order subject to revision. The documents which came in existence of the record subsequent to the passing of the impugned order cannot be considered under section 10B of the Act. Revision dismissed.
|