https://www.taxtmi.com/caselaws?id=162010 Reassessment under section 44 of the Gujarat Sales Tax Act, 1969 is justified where the assessee withholds primary and material facts needed for regular assessment; non-disclosure of the prior surprise check, seizure, provisional assessments, related appeals, conditional deposit, and pending second appeals amounted to suppression, so the action was based on escaped assessment rather than a mere change of opinion. A reassessment notice or order is not invalid merely because the assessing officer sought guidance from a superior officer; where the officer independently formed the view that reassessment was warranted and the reference was only for administrative guidance, there is no unlawful dictation or surrender of jurisdiction. en-us Mon, 24 Jul 2006 00:00:00 +0530 Fri, 14 Feb 2014 15:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162010 Reassessment under section 44 of the Gujarat Sales Tax Act, 1969 is justified where the assessee withholds primary and material facts needed for regular assessment; non-disclosure of the prior surprise check, seizure, provisional assessments, related appeals, conditional deposit, and pending second appeals amounted to suppression, so the action was based on escaped assessment rather than a mere change of opinion. A reassessment notice or order is not invalid merely because the assessing officer sought guidance from a superior officer; where the officer independently formed the view that reassessment was warranted and the reference was only for administrative guidance, there is no unlawful dictation or surrender of jurisdiction. Case-Laws VAT and Sales Tax Mon, 24 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162010