https://www.taxtmi.com/caselaws?id=337321 Subsequent revision assessments under the Tamil Nadu Value Added Tax Act were interfered with because the same assessment years had already been assessed by the original assessing officer, and the later authority proceeded without awareness of those earlier orders. The Madras HC treated the matter as involving parallel proceedings and set aside the revision assessment orders, remanding them for fresh consideration by the proper authority. The separate penalty order was also set aside consequentially, but the penalty challenge was not examined on merits and remained open. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337321 Subsequent revision assessments under the Tamil Nadu Value Added Tax Act were interfered with because the same assessment years had already been assessed by the original assessing officer, and the later authority proceeded without awareness of those earlier orders. The Madras HC treated the matter as involving parallel proceedings and set aside the revision assessment orders, remanding them for fresh consideration by the proper authority. The separate penalty order was also set aside consequentially, but the penalty challenge was not examined on merits and remained open. Case-Laws VAT and Sales Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337321