https://www.taxtmi.com/caselaws?id=175470 Section 24 of the Delhi Sales Tax Act allows the extended six-year reassessment period only where concealment, omission, or failure to fully disclose turnover particulars forms the basis for reopening; otherwise, the four-year period applies. The Delhi HC found that the recorded reasons for reassessment were limited to the alleged inadmissibility of deduction claims under the Works Contracts Rules, 1999, and did not show concealment or non-disclosure by the assessee. Because the disclosed turnover was already before the authority, the notice was governed by the shorter limitation period and the reassessment was barred by time. en-us Wed, 25 Nov 2009 00:00:00 +0530 Thu, 01 Jun 2017 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175470 Section 24 of the Delhi Sales Tax Act allows the extended six-year reassessment period only where concealment, omission, or failure to fully disclose turnover particulars forms the basis for reopening; otherwise, the four-year period applies. The Delhi HC found that the recorded reasons for reassessment were limited to the alleged inadmissibility of deduction claims under the Works Contracts Rules, 1999, and did not show concealment or non-disclosure by the assessee. Because the disclosed turnover was already before the authority, the notice was governed by the shorter limitation period and the reassessment was barred by time. Case-Laws VAT and Sales Tax Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175470