https://www.taxtmi.com/caselaws?id=268620 Reassessment under Section 24(1) of the Delhi Sales Tax Act, 1975 required the Commissioner or delegated assessing authority to record reasons to believe that turnover had escaped assessment before issuing notice. Where reassessment was initiated only on directions of higher authorities and no independent satisfaction was recorded, the jurisdictional condition precedent was not met. The absence of recorded reasons was not a mere procedural irregularity but a substantive defect going to the validity of the reopening. The reassessment proceedings were therefore invalid and unsustainable in law. en-us Thu, 15 Oct 2015 00:00:00 +0530 Wed, 11 Jan 2017 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268620 Reassessment under Section 24(1) of the Delhi Sales Tax Act, 1975 required the Commissioner or delegated assessing authority to record reasons to believe that turnover had escaped assessment before issuing notice. Where reassessment was initiated only on directions of higher authorities and no independent satisfaction was recorded, the jurisdictional condition precedent was not met. The absence of recorded reasons was not a mere procedural irregularity but a substantive defect going to the validity of the reopening. The reassessment proceedings were therefore invalid and unsustainable in law. Case-Laws VAT and Sales Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268620