https://www.taxtmi.com/caselaws?id=160318 Reassessment under section 19(1) of the Bihar Finance Act, 1981 could be initiated only on the basis of information leading the authority to form satisfaction that turnover had escaped assessment, and only by a notice in the prescribed form disclosing that statutory basis and the proposal to reopen under section 19(1) read with section 17(2) and rule 20. Notices that merely referred to an audit objection and required appearance, without recording the requisite satisfaction or citing the reassessment provision, were held to be jurisdictionally defective. The Patna HC therefore treated the reassessment proceeding as invalid and liable to be quashed. en-us Fri, 19 Dec 1997 00:00:00 +0530 Mon, 16 Dec 2013 12:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160318 Reassessment under section 19(1) of the Bihar Finance Act, 1981 could be initiated only on the basis of information leading the authority to form satisfaction that turnover had escaped assessment, and only by a notice in the prescribed form disclosing that statutory basis and the proposal to reopen under section 19(1) read with section 17(2) and rule 20. Notices that merely referred to an audit objection and required appearance, without recording the requisite satisfaction or citing the reassessment provision, were held to be jurisdictionally defective. The Patna HC therefore treated the reassessment proceeding as invalid and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160318