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Ravi Prasad (Student)     02 October 2010

Legal Scope of "Further evidence"

I have a problem. The VAT Acts give scope for the taxation authority to reopen an assessment on the basis of "Further evidence". The issue is that in the earlier reassessment order passed by one assessing authority, he has not considered the issue in detail though it was available on record and allowed exemption, though it is taxable. Now the new assessing authority wants to reopen the case and reassess on the basis that the earlier authority had not discussed the issue and had not passed any opinion on the same. Is he right? Any caselaws for and against the contention. Also please clarify the meaning of further evidence. Can any information in the available records not considered by the earlier authority though on record act as "further evidence"?

Thanks in advance.



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