High Court Invalidates Reassessment Notice Under DVAT Act; Questions Delegation of Authority by Special Commissioner.

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....Reassessment of Return u/s 34 of DVAT - It is not understood how the Special Commissioner (Special Zone) could have delegated powers in terms of Section 67(2) of DVAT Act and in particular, the power of reopening the reassessment to the Assistant Commissioner (VAT Audit) - Notice quashed - HC....