Objection Hearing Authority Cannot Record "Reason to Believe" Under DVAT Act Section 32; Responsibility Lies with Commissioner.

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....Default assessment under Section 32 of the DVAT Act - period of limitation - The Objection Hearing Authority, cannot record “reason to believe“. These, as per the statute, should be recorded by the Commissioner/competent authority and that too, before or at the time of passing of the default assessment order under section 32 of the DVAT Act. - HC....