https://www.taxtmi.com/caselaws?id=158740 Reassessment under the Haryana General Sales Tax Act, 1973 is permissible only when the assessing authority has definite information showing under-assessment or escaped assessment. A mere audit objection or audit opinion that tax ought to have been levied does not satisfy that requirement, and reopening cannot rest only on a change of view prompted by an audit note. The stated position is consistent with the departmental circular cautioning against reassessment merely on audit objection. On that basis, an audit objection is not definite information for reassessment and reopening on that ground is not justified. en-us Mon, 11 Mar 1996 00:00:00 +0530 Wed, 06 Nov 2013 14:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158740 Reassessment under the Haryana General Sales Tax Act, 1973 is permissible only when the assessing authority has definite information showing under-assessment or escaped assessment. A mere audit objection or audit opinion that tax ought to have been levied does not satisfy that requirement, and reopening cannot rest only on a change of view prompted by an audit note. The stated position is consistent with the departmental circular cautioning against reassessment merely on audit objection. On that basis, an audit objection is not definite information for reassessment and reopening on that ground is not justified. Case-Laws VAT and Sales Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158740