Assessment order defects due to system error to be addressed under reassessment provisions and rule-based rectification procedures. Assessment orders for 2014-15 contained inconsistent demand figures and blank tax periods due to a system bug; the defect has been removed and Assessing Authorities are directed to address affected cases under Section 74(B) of the DVAT Act read with Rule 36(B) of the DVAT Rules, 2005 using statutory rectification/reassessment procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment order defects due to system error to be addressed under reassessment provisions and rule-based rectification procedures.
Assessment orders for 2014-15 contained inconsistent demand figures and blank tax periods due to a system bug; the defect has been removed and Assessing Authorities are directed to address affected cases under Section 74(B) of the DVAT Act read with Rule 36(B) of the DVAT Rules, 2005 using statutory rectification/reassessment procedures.
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