https://www.taxtmi.com/caselaws?id=287456 A deemed assessment under the Bihar VAT law could not be reopened through a Comptroller and Auditor-General audit objection under section 33 merely because the returns had not been scrutinised by the due date or extended due date. The statutory scheme treated deemed assessment, departmental audit, and reassessment on audit objection as distinct processes, and extending section 33 to cover deemed assessment would amount to impermissible judicial addition to the statute. The reassessment also failed because the assessing authority did not independently examine the objection or record the satisfaction required by rule 25, making the proceeding without jurisdiction. The assessment order and consequential demand were quashed. en-us Tue, 05 Mar 2019 00:00:00 +0530 Thu, 20 Aug 2020 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287456 A deemed assessment under the Bihar VAT law could not be reopened through a Comptroller and Auditor-General audit objection under section 33 merely because the returns had not been scrutinised by the due date or extended due date. The statutory scheme treated deemed assessment, departmental audit, and reassessment on audit objection as distinct processes, and extending section 33 to cover deemed assessment would amount to impermissible judicial addition to the statute. The reassessment also failed because the assessing authority did not independently examine the objection or record the satisfaction required by rule 25, making the proceeding without jurisdiction. The assessment order and consequential demand were quashed. Case-Laws VAT and Sales Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287456