https://www.taxtmi.com/caselaws?id=426584 The Court set aside the impugned assessment orders due to various infractions by the revenue, such as the lack of independent application of mind by the Commissioner and procedural lapses under Section 59(2) of the DVAT Act. The Court found that the extended period of limitation was improperly invoked as the intelligence report was received well before the normal assessment period expired, rendering the extension invalid. Consequently, the assessment orders dated 13.09.2018 for the Financial Year 2011-2012 were annulled, and the writ petition was disposed of with the pending application closed. en-us Tue, 26 Jul 2022 00:00:00 +0530 Mon, 22 Aug 2022 08:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426584 The Court set aside the impugned assessment orders due to various infractions by the revenue, such as the lack of independent application of mind by the Commissioner and procedural lapses under Section 59(2) of the DVAT Act. The Court found that the extended period of limitation was improperly invoked as the intelligence report was received well before the normal assessment period expired, rendering the extension invalid. Consequently, the assessment orders dated 13.09.2018 for the Financial Year 2011-2012 were annulled, and the writ petition was disposed of with the pending application closed. Case-Laws VAT and Sales Tax Tue, 26 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426584