https://www.taxtmi.com/caselaws?id=351149 Alleged suppression across multiple years could not be fastened to a single assessment year without proper year-wise consideration, and the revised return filed before inspection could not be disregarded for the relevant period. At the same time, the petitioner's lack of candour in disclosing actual sales justified protecting the revenue's interest. The court therefore granted only conditional further opportunity: the petitioner was allowed to file objections before the Assessing Officer after complying with a payment condition, and the assessment was left open for fresh consideration in accordance with law. en-us Tue, 31 Oct 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351149 Alleged suppression across multiple years could not be fastened to a single assessment year without proper year-wise consideration, and the revised return filed before inspection could not be disregarded for the relevant period. At the same time, the petitioner's lack of candour in disclosing actual sales justified protecting the revenue's interest. The court therefore granted only conditional further opportunity: the petitioner was allowed to file objections before the Assessing Officer after complying with a payment condition, and the assessment was left open for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351149