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2019 (5) TMI 907 - HC - VAT and Sales TaxRevision of assessment order - change of opinion - deemed assessment - reversal of input tax credit mistakenly claimed twice - suppression of sales or not - HELD THAT:- The assessment pertains to the year 2013-14 whereas after first revision of assessment, which was completed on 31.03.2017, the second respondent has proposed to revise the assessment once again on 11.07.2018, which is concluded by the impugned assessment order dated 21.12.2018 - As rightly pointed out by the learned counsel appearing for the petitioner, mere change of opinion without new or fresh fact de-horse the records, will not entitle the Assessing Officer to revise the assessment order. Further in the instant case, the second respondent has proposed to revise the assessment for the second time on the same scrutiny of returns filed by the petitioner, which was very much available at the time of the original deemed assessment as well as in the revision of assessment order dated 31.03.2017 and the first revision of assessment order dated 31.03.2017. There is total non-application of mind by the second respondent before passing the impugned assessment order - the impugned assessment order set aside - petition allowed.
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