https://www.taxtmi.com/caselaws?id=104912 Reassessment beyond the ordinary limitation period required jurisdictional facts showing concealment, omission, or failure to disclose turnover particulars. The record contained no material to support such a finding, and the tax authority already possessed the relevant form disclosing the turnover. The absence of sustained penalty on concealment further confirmed that the foundation for invoking the extended limitation was missing. On that basis, reopening beyond six years could not be maintained, and the reassessment notices were set aside in favour of the assessee. en-us Wed, 09 Apr 1997 00:00:00 +0530 Thu, 01 Mar 2012 17:05:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104912 Reassessment beyond the ordinary limitation period required jurisdictional facts showing concealment, omission, or failure to disclose turnover particulars. The record contained no material to support such a finding, and the tax authority already possessed the relevant form disclosing the turnover. The absence of sustained penalty on concealment further confirmed that the foundation for invoking the extended limitation was missing. On that basis, reopening beyond six years could not be maintained, and the reassessment notices were set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104912