Deemed assessment u/s 22(4) was considered as First Assessment Order and notice issued was within limitation period u/s 27

Indira Vs Assistant Commissioner (State Tax) (Madras High Court)

Conclusion: Notices issued to the respective banks attaching the accounts of the assessee maintained with them was valid as assessee did not file returns on time under Rule 7 of the TNVAT Rules, 2007, or submit complete returns for the assessment years, th

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