https://www.taxtmi.com/caselaws?id=293629 The court dismissed the writ petition seeking prohibition against the Commercial Tax Officer from formulating assessment/re-assessment proposals based on an unauthorized audit. It was held that the Assessing Authority's powers remain unaffected even if the audit was deemed illegal. Legal principles from the Supreme Court and Delhi High Court were cited regarding the use of materials obtained through illegal means in assessments. The court clarified the authority to issue show-cause notices and jurisdiction of the officer. The judgment allowed the usage of illegally seized documents in assessments, emphasizing relevance over legality of seizure. The petitioner was granted liberty to challenge assessment orders passed by the Revenue. en-us Fri, 15 Nov 2019 00:00:00 +0530 Sun, 21 Feb 2021 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293629 The court dismissed the writ petition seeking prohibition against the Commercial Tax Officer from formulating assessment/re-assessment proposals based on an unauthorized audit. It was held that the Assessing Authority's powers remain unaffected even if the audit was deemed illegal. Legal principles from the Supreme Court and Delhi High Court were cited regarding the use of materials obtained through illegal means in assessments. The court clarified the authority to issue show-cause notices and jurisdiction of the officer. The judgment allowed the usage of illegally seized documents in assessments, emphasizing relevance over legality of seizure. The petitioner was granted liberty to challenge assessment orders passed by the Revenue. Case-Laws VAT and Sales Tax Fri, 15 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293629