https://www.taxtmi.com/caselaws?id=162269 Provisional assessment under section 41B can be initiated where the Commissioner records a reasoned belief of tax evasion, and that prerequisite was satisfied in the impugned notices. The dispute over whether freight charges shown through separate debit notes were genuine reimbursement amounts or part of the sale price turned on contested factual matters and the underlying records. On that basis, the court declined to examine the character of the transport charges in writ jurisdiction and upheld the initiation of assessment proceedings. en-us Mon, 26 Dec 2005 00:00:00 +0530 Fri, 21 Feb 2014 17:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162269 Provisional assessment under section 41B can be initiated where the Commissioner records a reasoned belief of tax evasion, and that prerequisite was satisfied in the impugned notices. The dispute over whether freight charges shown through separate debit notes were genuine reimbursement amounts or part of the sale price turned on contested factual matters and the underlying records. On that basis, the court declined to examine the character of the transport charges in writ jurisdiction and upheld the initiation of assessment proceedings. Case-Laws VAT and Sales Tax Mon, 26 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162269