Reopening of concluded assessment merely on audit objection is impermissible

Birsa Minerex Vs Sales Tax Officer and another (Orissa High Court)

Orissa High Court held that concluded assessment could not be reopened by the Assessing Authority merely on the basis of audit objection.

Facts-

The petitioner approached this court as being aggrieved by the Audit Assessment concluded by the Sales Tax Officer, Barbil Circle, Barbil for the tax periods from 01.07.2007 to 31.03.2010, wherein the claim of exemption of penult

Please become a Premium member. If you are already a Premium member, login here to access the full content.