https://www.taxtmi.com/caselaws?id=128595 Reassessment under Rule 12(8) may be initiated on fresh material showing escaped or under-assessed turnover, even where that material was not part of the original assessment record. Pending second appeal against the original assessment does not bar reassessment when the escaped turnover is a distinct subject-matter not earlier adjudicated. Appellate enhancement, however, is confined to the subject-matter considered in the assessment order and cannot rely on later-discovered adverse material; such material must be addressed through reassessment, not enhancement. The writ challenge therefore failed and the assessee was left to pursue the statutory appellate remedy. en-us Fri, 16 May 2008 00:00:00 +0530 Mon, 08 Dec 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128595 Reassessment under Rule 12(8) may be initiated on fresh material showing escaped or under-assessed turnover, even where that material was not part of the original assessment record. Pending second appeal against the original assessment does not bar reassessment when the escaped turnover is a distinct subject-matter not earlier adjudicated. Appellate enhancement, however, is confined to the subject-matter considered in the assessment order and cannot rely on later-discovered adverse material; such material must be addressed through reassessment, not enhancement. The writ challenge therefore failed and the assessee was left to pursue the statutory appellate remedy. Case-Laws VAT and Sales Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128595