https://www.taxtmi.com/caselaws?id=405467 Acceptance of Form F declarations in a completed assessment rendered the determination conclusive, so suo motu revision and reopening were impermissible on a mere change of opinion or re-appreciation of the same facts. The enquiry under the relevant provision was confined to whether the transfer was in fact to the branch office or agent, and a wider reassessment could not be undertaken absent exceptional grounds such as fraud or misrepresentation. The Madras HC therefore held that the reopening and revisional order were not sustainable. en-us Fri, 12 Mar 2021 00:00:00 +0530 Sat, 20 Mar 2021 08:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405467 Acceptance of Form F declarations in a completed assessment rendered the determination conclusive, so suo motu revision and reopening were impermissible on a mere change of opinion or re-appreciation of the same facts. The enquiry under the relevant provision was confined to whether the transfer was in fact to the branch office or agent, and a wider reassessment could not be undertaken absent exceptional grounds such as fraud or misrepresentation. The Madras HC therefore held that the reopening and revisional order were not sustainable. Case-Laws VAT and Sales Tax Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405467