Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 1339 - HC - VAT and Sales TaxReopening of assessment - time limitation - case of petitioner is that the reassessment had been made beyond the period of limitation - whether there is any limitation for reopening an assessment when it is at the instance of the Commissioner? Held that:- Section 17D has incorporated a proviso to Section 17 (2) (d) which clearly indicates that the assessment may be reopened with the prior permission of the Commissioner. No specified time had been mentioned under Section 17D for reopening the assessment at the instance of the Commissioner. In fact Section 17D is a special procedure, which contemplates the assessment by fast track team. The Department is justified in taking a view that when the assessment has been reopened with the permission of the Commissioner, time limits prescribed in Section 19 shall not apply - there is no bar of limitation for reopening the assessment - petition dismissed.
|