https://www.taxtmi.com/forum/issue?id=115132 Reassessment under Section 6-A(3) requires discovery of material new facts affecting taxable turnover or indicating tax evasion or non-deposit. Absent such newly discovered material evidence-for example, previously unavailable information about the nature of transactions or concealment-an assessing authority should not reopen a concluded reassessment; the determination depends on the facts and circumstances of each case. en-us Thu, 27 Jun 2019 11:57:29 +0530 Thu, 23 Jan 2025 15:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115132 Reassessment under Section 6-A(3) requires discovery of material new facts affecting taxable turnover or indicating tax evasion or non-deposit. Absent such newly discovered material evidence-for example, previously unavailable information about the nature of transactions or concealment-an assessing authority should not reopen a concluded reassessment; the determination depends on the facts and circumstances of each case. Discussion-Forum VAT / Sales Tax Thu, 27 Jun 2019 11:57:29 +0530 https://www.taxtmi.com/forum/issue?id=115132