https://www.taxtmi.com/caselaws?id=173008 Reassessment under section 21 may be initiated where recorded reasons and supporting material show a prima facie belief of escaped assessment, and a writ court will ordinarily not interfere at the approval stage. On the facts noted, the authority relied on material that inter-State sales were made on Form C declarations found to be not genuine and not issued to the assessee; that was sufficient to justify initiation. The assessee's explanation raised disputed factual questions, which were for the assessing authority to examine in reassessment proceedings rather than in writ jurisdiction. The challenge to the reassessment action therefore failed. en-us Thu, 15 Jul 2010 00:00:00 +0530 Thu, 04 May 2017 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173008 Reassessment under section 21 may be initiated where recorded reasons and supporting material show a prima facie belief of escaped assessment, and a writ court will ordinarily not interfere at the approval stage. On the facts noted, the authority relied on material that inter-State sales were made on Form C declarations found to be not genuine and not issued to the assessee; that was sufficient to justify initiation. The assessee's explanation raised disputed factual questions, which were for the assessing authority to examine in reassessment proceedings rather than in writ jurisdiction. The challenge to the reassessment action therefore failed. Case-Laws VAT and Sales Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173008