Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1330 - HC - VAT and Sales TaxValidity of assessment order - scope of rectification or reassessment and the powers under Section 10-B of the Act - non-entitlement to the amounts deposited towards development charges as the same were charged from the buyer - Tribunal specifically recorded that the material which led to the passing of order in the year 2015 were not available with the Assessing Authority when the assessment was done for the first time in the year 2012. HELD THAT:- In view of the law as laid down in the case of M/s. A.K. Corporation [[1993 (11) TMI 226 - ALLAHABAD HIGH COURT]], it is well settled that the assessment after Section 10-B of the Act proceedings has to be confined to the material on record that were available when the first assessment order was passed, any subsequent material cannot be the basis for reassessment in view of the law laid down - The order of the Tribunal is in consonance with the law, as such the revision filed by the State is liable to be dismissed. Revision dismissed.
|