https://www.taxtmi.com/caselaws?id=17469 Reassessment based entirely on sales tax raid material could not survive once later sales tax findings and delivery notes undermined the factual premise for reopening and addition; the reassessment was therefore unsustainable. Penalty for concealment could not stand independently because it depended on the same invalid addition and there was no separate basis to support it. Interest under section 217(1A) was, however, treated as legally leviable on the facts as found, although that point became academic in the overall result. en-us Fri, 18 Oct 1996 00:00:00 +0530 Tue, 22 Sep 2009 15:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17469 Reassessment based entirely on sales tax raid material could not survive once later sales tax findings and delivery notes undermined the factual premise for reopening and addition; the reassessment was therefore unsustainable. Penalty for concealment could not stand independently because it depended on the same invalid addition and there was no separate basis to support it. Interest under section 217(1A) was, however, treated as legally leviable on the facts as found, although that point became academic in the overall result. Case-Laws Income Tax Fri, 18 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17469