https://www.taxtmi.com/highlights?id=56204 Where whole of the turnover has escaped assessment on account of not passing an assessment order, the provisions of Section 29(1) of the Act, 2008 can be invoked by the Assessing Authority and the authorisation under sub-section (7) can be granted by the competent authority. It is not incumbent upon the Assessing Authority to make the assessment first and then only to proceed under Section 29(1) for bringing to tax the turnover not assessed. - HC en-us Wed, 06 Jan 2021 13:09:53 +0530 Wed, 06 Jan 2021 13:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56204 Where whole of the turnover has escaped assessment on account of not passing an assessment order, the provisions of Section 29(1) of the Act, 2008 can be invoked by the Assessing Authority and the authorisation under sub-section (7) can be granted by the competent authority. It is not incumbent upon the Assessing Authority to make the assessment first and then only to proceed under Section 29(1) for bringing to tax the turnover not assessed. - HC Highlights VAT and Sales Tax Wed, 06 Jan 2021 13:09:53 +0530 https://www.taxtmi.com/highlights?id=56204