https://www.taxtmi.com/caselaws?id=164696 Reopening under the escaped-assessment provision was not justified where the omitted turnover had been disclosed in a revised return before completion of assessment and was already taken into account in determining total taxable turnover. The provision applies only when there is a real escaped turnover; once the sales were brought into the accounts and assessed in the original proceedings, there was no legal basis to treat them as escaped assessment or to assess them again by reopening. en-us Wed, 05 Nov 2008 00:00:00 +0530 Tue, 25 Nov 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164696 Reopening under the escaped-assessment provision was not justified where the omitted turnover had been disclosed in a revised return before completion of assessment and was already taken into account in determining total taxable turnover. The provision applies only when there is a real escaped turnover; once the sales were brought into the accounts and assessed in the original proceedings, there was no legal basis to treat them as escaped assessment or to assess them again by reopening. Case-Laws VAT and Sales Tax Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164696