https://www.taxtmi.com/caselaws?id=388880 The court upheld the importance of voluntary disclosure by brick kiln owners to prevent tax liabilities, even though there is no mandatory legal requirement to inform the department about kiln closure. The revisionist's failure to provide evidence of kiln closure during registration weakened their case, leading to the court supporting the Assessing Officer's assessment of 38 operational days. The court emphasized the burden on the revisionist to prove non-functionality post-closure and dismissed the revision based on the lack of errors in the assessment, highlighting the significance of evidence and justification in tax assessments. en-us Wed, 20 Nov 2019 00:00:00 +0530 Mon, 25 Nov 2019 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388880 The court upheld the importance of voluntary disclosure by brick kiln owners to prevent tax liabilities, even though there is no mandatory legal requirement to inform the department about kiln closure. The revisionist's failure to provide evidence of kiln closure during registration weakened their case, leading to the court supporting the Assessing Officer's assessment of 38 operational days. The court emphasized the burden on the revisionist to prove non-functionality post-closure and dismissed the revision based on the lack of errors in the assessment, highlighting the significance of evidence and justification in tax assessments. Case-Laws VAT and Sales Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388880