https://www.taxtmi.com/caselaws?id=162362 Reassessment could not be sustained where the statutory preconditions for reopening were not shown to exist. The Court noted that reopening required the Commissioner's recorded satisfaction that the dealer had concealed sales or furnished incorrect turnover particulars, based on the prescribed conditions. Because the impugned notice was issued without any finding that those conditions were satisfied, the reopening was held unsustainable and the notice was set aside. The authority was left free to proceed afresh in accordance with law if the statutory requirements are properly met. en-us Mon, 21 Aug 2000 00:00:00 +0530 Tue, 25 Feb 2014 15:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162362 Reassessment could not be sustained where the statutory preconditions for reopening were not shown to exist. The Court noted that reopening required the Commissioner's recorded satisfaction that the dealer had concealed sales or furnished incorrect turnover particulars, based on the prescribed conditions. Because the impugned notice was issued without any finding that those conditions were satisfied, the reopening was held unsustainable and the notice was set aside. The authority was left free to proceed afresh in accordance with law if the statutory requirements are properly met. Case-Laws VAT and Sales Tax Mon, 21 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162362