The Madras High Court has recently held that the assessment under the Tamilnadu General Sales Tax Act cannot be re-opened merely on the basis of the opinion of the audit party alone, without any independent investigation by the assessing officer. The sole grievance of the petitioner in the instant case was that the opinion of […]
The post Assessment can’t be Re-Opened based on Audit Party’s Opinion alone: Madras HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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