https://www.taxtmi.com/caselaws?id=57904 Reassessment under the Bombay Sales Tax Act was invalid where the original assessment had already been revised and the operative revisional order was in force; the Sales Tax Officer was required to proceed before the revisional authority and lacked competence to act independently. The case also did not satisfy the non-disclosure ground for reassessment because the purchase and subsequent dealings were already disclosed in the balance-sheet, ledger and journal, placing all primary facts before the assessing authority. The omission was the authority's own oversight, not concealment or an incorrect return by the assessee. The reassessment was therefore without jurisdiction, barred by limitation, and unsustainable. en-us Fri, 28 Oct 1977 00:00:00 +0530 Sat, 02 Jan 2016 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57904 Reassessment under the Bombay Sales Tax Act was invalid where the original assessment had already been revised and the operative revisional order was in force; the Sales Tax Officer was required to proceed before the revisional authority and lacked competence to act independently. The case also did not satisfy the non-disclosure ground for reassessment because the purchase and subsequent dealings were already disclosed in the balance-sheet, ledger and journal, placing all primary facts before the assessing authority. The omission was the authority's own oversight, not concealment or an incorrect return by the assessee. The reassessment was therefore without jurisdiction, barred by limitation, and unsustainable. Case-Laws VAT and Sales Tax Fri, 28 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57904