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Wednesday, 29 October 2014

Judgment of HM industries Delhi HC pronounced on 26/10/2014--
The judgment  can be seen through the link. It deals with the limitation U/s 34 of DVAT Act as to when the extended period of six years can be invoked while making a default assessment U/s 32. An imp. question of Law decided in favour of Assessee & against the Revenue.Shall put stop to AO's invoking 6 yrs period of limitation recklessly.

http://lobis.nic.in/dhc/VKR/judgement/26-10-2014/VKR26092014STA322013.pdf