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2015 (6) TMI 623 - GAUHATI HIGH COURT

2015 (6) TMI 623 - GAUHATI HIGH COURT - TMI - Validity of reassessment proceedings - escape assessment - submission of false return - Held that:- quantity of goods shown in form 65A was found to be higher than the one shown in the return, which was assessed in the year 2007 - Subsequent material, a declaration furnished by the petitioner itself under the statutory form 65A, disclose that the quantity and value of the goods were more than what were furnished in the return. Therefore there does no .....

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nd subsequent to the assessment from the check-post in West Bengal. This clearly shows that the petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415, read with section 417 of the Indian Penal Code. - Decided against assessee. - WP (C) 1573/2008 - Dated:- 9-3-2015 - Hon ble The Chief Justice(Acting) And Hon ble Mr Justice P. K. Saikia,JJ. For the Petitioner : Sri PK Kalita For the R .....

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ubmitted by the petitioner at the check-post in West Bengal. The quantity of goods shown in form 65A was found to be higher than the one shown in the return, which was assessed in the year 2007. In view of the new-found material a demand notice had been issued, aggrieved by which this appeal was filed by the petitioner. 3) The counsel for the petitioner submitted that this Court in Sikaria Sons and Company and another v. Superintendent of Taxes, Gauhati, and others reported in 31 STC 25 dealt wi .....

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at section. Mere escaping of assessment is not enough, but the Superintendent is to be satisfied that there is escape of assessment based upon information which he has come by subsequent to the assessment order . 5) The counsel for the petitioner relying on the above observation submitted that merely because there is an allegation of escape of assessment the reassessment cannot be done unless the authority is satisfied that there is escape of assessment based on information which is subsequent t .....

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