https://www.taxtmi.com/caselaws?id=264940 Where returns were filed for the assessment year and no notice was issued for scrutiny under section 15(2), the return acknowledgment operated as a deemed assessment under section 15(1) read with rule 27(3) of the Haryana VAT framework. The three-year limitation for suo motu revision under section 34 therefore ran from the date of that deemed assessment, not from a later formal order passed without statutory basis. Applying that rule, the revisional order dated 13 June 2008 was time-barred, and the revisional proceedings were held barred by limitation in favour of the assessee. en-us Tue, 19 Aug 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264940 Where returns were filed for the assessment year and no notice was issued for scrutiny under section 15(2), the return acknowledgment operated as a deemed assessment under section 15(1) read with rule 27(3) of the Haryana VAT framework. The three-year limitation for suo motu revision under section 34 therefore ran from the date of that deemed assessment, not from a later formal order passed without statutory basis. Applying that rule, the revisional order dated 13 June 2008 was time-barred, and the revisional proceedings were held barred by limitation in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264940