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2015 (8) TMI 1354 - HC - VAT and Sales TaxShort payment of Entry Tax - concealment of facts - escapement of assessment - whether in the proceedings u/s 31 of the Act, it was open to the Assessing Officer to have proceeded in the manner as if he was making an initial assessment under Section 25 of the Act? Held that: - It is an established principle that in the course of making re-assessment of tax on account of escaped turnover or some such reason, it is open to the Officer to go beyond the notice issued so as to recover any tax which is found to be clearly due on the basis of the materials on the record but the same does not give any right to the Assessing Officer to raise issues as though he was conducting a fishing or roving enquiry in the matter. There was nothing in the audit objection with regard to the goods having been sent out of the State after use nor anything has been placed before us in the pleadings of the respondents to show that there was any material before the Assessing Officer to show that the goods had been transferred out of the State after use within the State - in the proceedings under Section 31 of the Act, it was not open to the Assessing Officer to have proceeded in the manner as if he was making an initial assessment under Section 25 of the Act. But, there was no inherent lack of jurisdiction in the Assessing Officer to have proceeded in the matter not only with regard to the year 2012-13, for which the audit objection had been made but also for the other years if the reasons given in the audit objection were applicable to them also and thus initiation of proceedings under Section 31 of the Act for the other years cannot be held to be without jurisdiction. Petition allowed - matter remanded to AO to be decided afresh.
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