https://www.taxtmi.com/caselaws?id=162213 Statutory returns filed under the Tamil Nadu Entertainments Tax Act must first be examined and finalised before escaped assessment powers can be used, because escaped assessment presupposes a completed assessment process. The Madras HC held that section 7-B was invoked prematurely where the weekly returns were still on record and had not been scrutinised. It also held that best judgment assessment under section 7-A(3) was unavailable unless the authority first found the filed returns to be incorrect or incomplete after due examination. The impugned orders were set aside, and the authorities were directed to assess the returns in accordance with the statutory procedure. en-us Fri, 16 Jul 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162213 Statutory returns filed under the Tamil Nadu Entertainments Tax Act must first be examined and finalised before escaped assessment powers can be used, because escaped assessment presupposes a completed assessment process. The Madras HC held that section 7-B was invoked prematurely where the weekly returns were still on record and had not been scrutinised. It also held that best judgment assessment under section 7-A(3) was unavailable unless the authority first found the filed returns to be incorrect or incomplete after due examination. The impugned orders were set aside, and the authorities were directed to assess the returns in accordance with the statutory procedure. Case-Laws VAT and Sales Tax Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162213