2015 (12) TMI 919

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..... CM No. 25585/2015 (for stay) 1. This appeal by the Assessee under Section 81 of the Delhi Value Added Tax Act, 2004 ('DVAT Act') is against the order dated 23rd September 2015 passed by the Appellate Tribunal, Value Added Tax ('Tribunal') whereby as a pre-condition for considering its appeal against the order dated 5th May 2015 passed by the Special Commissioner, the Objection He .....

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..... ed a notice dated 19th December 2012 for 'Audit of business affairs' under Section 58 of the DVAT Act. According to the Assessee the very transactions which were the subject matter of the assessment order, the challenge to which was pending before the OHA, had been picked for audit, and the VATO for a second time passed the assessment order on 5th March 2013 by concluding that the transact .....

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..... n the manner projected by it, has not merited appropriate consideration in the hands of the Tribunal. The central issue was whether the Audit Officer could have picked up some transactions of the Assessee under Section 58 of the DVAT Act even when the original assessment order for the same period was already pending consideration before the OHA. This does not appear to have been addressed even fro .....

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