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2017 (3) TMI 1646 - HC - VAT and Sales TaxJurisdiction - power of State authorities to proceed with reassessment exercise - burden of proof - Held that: - this Court finds that for reassessment proceedings, once the basis to discard the figures disclosed by the assessee had not been accepted by the department itself, the authorities were not justified in relying upon disclosure made by M/s Bhawani Brick Field, Daurala, after its stand was specifically disbelieved by the department itself - it is settled that in reassessment proceedings, the onus to establish that the disclosure was incorrect, was upon the department, and it could not have been shifted upon the assessee. The onus was otherwise not discharged by the department. The order passed by the Tribunal in reassessment proceeding is not liable to be sustained - revision allowed in favor of assessee.
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