https://www.taxtmi.com/caselaws?id=247021 Revision of assessment for escaped turnover was discussed in the context of inadequate quantitative particulars and supporting materials for declared turnover. The assessee's reliance on seizure of records and on the requirement of prior concurrence under Rule 15(6) was found unpersuasive because satisfactory proof was not shown that the seizure prevented disclosure of relevant data, and the explanation that the computerized system was with the Chartered Accountant did not justify non-production of material. The departmental circular could not override the statutory power to revise assessment where the record warranted action, and absence of concurrence did not defeat the revision on these facts. en-us Wed, 03 Jul 2013 00:00:00 +0530 Wed, 08 Oct 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247021 Revision of assessment for escaped turnover was discussed in the context of inadequate quantitative particulars and supporting materials for declared turnover. The assessee's reliance on seizure of records and on the requirement of prior concurrence under Rule 15(6) was found unpersuasive because satisfactory proof was not shown that the seizure prevented disclosure of relevant data, and the explanation that the computerized system was with the Chartered Accountant did not justify non-production of material. The departmental circular could not override the statutory power to revise assessment where the record warranted action, and absence of concurrence did not defeat the revision on these facts. Case-Laws VAT and Sales Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247021