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2018 (2) TMI 1483 - HC - VAT and Sales TaxReopening of assessment - Section 24 of the Delhi Sales Tax Act, 1975 - Held that: - the original records relating to the present case have been misplaced or weeded out and hence it is not possible to establish and show that the assessing authority had recorded ‘reasons to believe’ in writing before issuing notice dated 9th November, 1999 under Section 24 of the Act. As the respondents are unable to show and establish that ‘reasons to believe’ were recorded in writing, we have to allow the present writ petition and quash the impugned notice dated 9th November, 1999 initiating proceedings under Section 24 of the Act. Petition allowed - decided in favor of petitioner.
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