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IN THE HIGH COURT OF TRIPURA AT AGARTALA
APARESH KUMAR SINGH, CJ, BISWAJIT PALIT
Sahajahan Majumdar – Appellant
Versus
State of Tripura – Respondent
JUDGMENT :
1. Heard Mr. Biplabendu Roy, learned counsel appearing for the petitioner and also heard K. De, learned Additional Government Advocate appearing for the respondent-State.
2. The present revision petition (CRP No.44 of 2023) under Section 72 of the TVAT Act, 2004 relates to the assessment year 2017-2018 (i.e. April, May and June 2017). By the common impugned order dated 15th October, 2022, the learned Commissioner of Taxes, respondent No.3 herein has decided the revision petitions in respect of assessment years 2014-15, 2015-16, 2016-17 and 2017-18. The matter was earlier remanded for the petitioner to avail alternative remedy vide order dated 7th March, 2022 passed in WP(C) No.221 of 2022. The Assessing Authority had by the order dated 29.07.2019 imposed tax, interest and penalty upon the petitioner which was challenged in revision under Section 70(2) of the TVAT Act, 2004 before the learned Commissioner of Taxes after liberty granted by this Court. The revision petitions have been decided vide order dated 15th October, 2022 by remanding the matters relating to A.Y. 2015-16, 2016-17 & 2017-18 on the question of imposition of penalty after due notice whereas the matters rel
Assessments beyond five years are invalid without proper notice, and best judgment assessments require rejection of returns, which was not adhered to in this case.
No time limitation exists under Section 22(4) of the Tamil Nadu Value Added Tax Act for issuing assessment orders when conditions are met; penalties under Section 22(5) are valid for up to six years.
The filing of revised returns after the initiation of penalty proceedings lacked bona fide and did not absolve the petitioner from liability under Section 40(2) of the JVAT Act.
Reopening of assessment beyond four years without fresh tangible material or proper disposal of objections is illegal under the Income Tax Act.
Statutory authorities must complete tax assessments within a reasonable time to ensure compliance with principles of natural justice, even if no specific period is explicitly defined in the law.
The Commissioner lacks authority to reopen finalized assessments after the statutory period for issuing notices has expired; only the Agricultural Income Tax Officer can reassess escaped income withi....
Reopening of assessment under the Income Tax Act after four years is impermissible without failure to disclose material facts; mere change of opinion does not justify such action.
authorization to audit under Section 43 read with Rule 59(1)(7) by itself does not enable audit officer to undertake assessment, we set aside all the assessment orders and consequential orders, if an....
The court established that the authority to review and revise assessment orders under the JVAT Act is limited and must adhere to procedural requirements, particularly regarding the initiation of revi....
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