HC upheld reopening of computation of surcharge for earlier periods based on binding judgment

Sky Automobiles Vs Deputy Commissioner of Commercial Tax (Orissa High Court)

Conclusion: AO was justified to reopen the computation of surcharge for the periods 2000-01, 2001-02 and 2002-03 as re-computing the tax payable to give effect to the judgment of the Supreme Court, which the authorities were bound to do, could not be termed illegal. 

Held:  Assessee, a registered dealer under the OST Act, was assessed b

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