https://www.taxtmi.com/caselaws?id=161635 The court quashed the impugned orders and directed the assessing officer to proceed with the final assessment within three months, ensuring no influence from earlier directions. It clarified that no observations were made on product classification or tax liability, leaving these determinations to the assessing officer. The court concluded that Section 20(1)(a) could not be applied due to lack of evidence of concealment or intent to reduce tax by the petitioners. en-us Wed, 16 Apr 2003 00:00:00 +0530 Mon, 03 Feb 2014 13:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161635 The court quashed the impugned orders and directed the assessing officer to proceed with the final assessment within three months, ensuring no influence from earlier directions. It clarified that no observations were made on product classification or tax liability, leaving these determinations to the assessing officer. The court concluded that Section 20(1)(a) could not be applied due to lack of evidence of concealment or intent to reduce tax by the petitioners. Case-Laws VAT and Sales Tax Wed, 16 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161635