Reassessment notice under section 74A directs production of books and documents to enable revision of a tax order. A statutory notice under sub-section (2) of section 74A directs a dealer to furnish books of account and specified documents at a stated place and time to facilitate revision of a prior tax order where turnover has been omitted or taxed at a lower rate, sales misclassified, claims incorrectly granted, tax liability understated, or the order is otherwise erroneous and prejudicial to revenue; the form records addressee details, order reference, period, listed grounds for revision, document list, and signature/seal fields.
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.
Reassessment notice under section 74A directs production of books and documents to enable revision of a tax order.
A statutory notice under sub-section (2) of section 74A directs a dealer to furnish books of account and specified documents at a stated place and time to facilitate revision of a prior tax order where turnover has been omitted or taxed at a lower rate, sales misclassified, claims incorrectly granted, tax liability understated, or the order is otherwise erroneous and prejudicial to revenue; the form records addressee details, order reference, period, listed grounds for revision, document list, and signature/seal fields.
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