https://www.taxtmi.com/caselaws?id=160404 A reopening notice in Form IX addressed to erstwhile partners in the trade name was not invalid merely for that description, because the proceeding related to liabilities arising during the partnership period and the recipient understood and participated without prejudice. Reopening of a deemed assessment under section 11E(2), however, requires the specific statutory grounds of concealment of sales or furnishing of incorrect particulars in the return resulting in reduced tax. Short payment of turnover tax or non-payment of interest alone is not enough to invoke that power. The reopening was therefore invalid, while the procedural objection to the notice failed. en-us Wed, 14 Jun 2000 00:00:00 +0530 Tue, 17 Dec 2013 16:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160404 A reopening notice in Form IX addressed to erstwhile partners in the trade name was not invalid merely for that description, because the proceeding related to liabilities arising during the partnership period and the recipient understood and participated without prejudice. Reopening of a deemed assessment under section 11E(2), however, requires the specific statutory grounds of concealment of sales or furnishing of incorrect particulars in the return resulting in reduced tax. Short payment of turnover tax or non-payment of interest alone is not enough to invoke that power. The reopening was therefore invalid, while the procedural objection to the notice failed. Case-Laws VAT and Sales Tax Wed, 14 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160404