TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the Commissioner could interfere with the assessment order under Section 46 of the Delhi Sales Tax Act when the statutory requirements for such interference were not satisfied.
Analysis: The order records that the Commissioner should not have interfered with the assessment order because the requirements of Section 46 were not complied with. The wider questions concerning the applicability of the Delhi Value Added Tax Act, 2004 and the repeal of the Delhi Sales Tax Act were expressly kept open and were not decided.
Conclusion: The interference with the assessment order under Section 46 was held to be impermissible, and relief on that issue was in favour of the assessee.
TaxTMI 
TaxTMI 
