https://www.taxtmi.com/caselaws?id=165413 The court quashed proceedings under section 21 for the assessment year 1995-96, finding the initiation lacked substantial material specific to that year. Emphasizing the need for independent treatment of each assessment year, the court deemed inferences from a different year unjustified. It held the belief forming the basis for proceedings unfounded and lacking valid rationale. The writ petition was allowed without costs. en-us Wed, 26 May 2010 00:00:00 +0530 Fri, 04 Jul 2014 12:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165413 The court quashed proceedings under section 21 for the assessment year 1995-96, finding the initiation lacked substantial material specific to that year. Emphasizing the need for independent treatment of each assessment year, the court deemed inferences from a different year unjustified. It held the belief forming the basis for proceedings unfounded and lacking valid rationale. The writ petition was allowed without costs. Case-Laws VAT and Sales Tax Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165413