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