https://www.taxtmi.com/caselaws?id=426398 Under the Orissa Entry Tax Act, 1999, a self-assessed return does not attain finality merely because the Department remains silent. The Act and Rule 15 contemplate scrutiny of each return and an overt departmental act either accepting the return or noticing a mistake; therefore, formal communication of acceptance is required before reassessment under Section 10(1) can be initiated. The text further notes that the earlier contrary Division Bench view was held not to state the correct legal position and was overruled to that extent, while reassessment based on deemed acceptance was found unsustainable. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 01 Jan 2024 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426398 Under the Orissa Entry Tax Act, 1999, a self-assessed return does not attain finality merely because the Department remains silent. The Act and Rule 15 contemplate scrutiny of each return and an overt departmental act either accepting the return or noticing a mistake; therefore, formal communication of acceptance is required before reassessment under Section 10(1) can be initiated. The text further notes that the earlier contrary Division Bench view was held not to state the correct legal position and was overruled to that extent, while reassessment based on deemed acceptance was found unsustainable. Case-Laws VAT and Sales Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426398