https://www.taxtmi.com/caselaws?id=243398 A provisional assessment notice under section 25(1)(iii) of the U.P. Value Added Tax Act, 2008 was upheld because the assessing authority had material suggesting that the disclosed turnover was not worthy of credence. The notice concerning construction and sale of flats was treated as a valid initiation of proceedings, and the existence of jurisdictional facts could be examined through the assessee's reply. Since assessment had not yet been finally made, the absence of a completed assessment did not invalidate the commencement of proceedings. The writ challenge failed and the notice was sustained. en-us Thu, 12 Dec 2013 00:00:00 +0530 Fri, 31 Jan 2014 10:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243398 A provisional assessment notice under section 25(1)(iii) of the U.P. Value Added Tax Act, 2008 was upheld because the assessing authority had material suggesting that the disclosed turnover was not worthy of credence. The notice concerning construction and sale of flats was treated as a valid initiation of proceedings, and the existence of jurisdictional facts could be examined through the assessee's reply. Since assessment had not yet been finally made, the absence of a completed assessment did not invalidate the commencement of proceedings. The writ challenge failed and the notice was sustained. Case-Laws VAT and Sales Tax Thu, 12 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243398