Section 34(8A) of VAT Act does not allow Assessing Officer to correct errors in audit assessment orders post-issuance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Audit assessment u/s 34(8A) of the VAT Act - The provisions of section 34(8A) cannot be understood or interpreted as enabling or empowering the Assessing Officer to correct an error, which might have been committed in the course of passing the audit assessment order- not permitted....