¶3IQ.1TT 3'ii

1

LiLi * /3. /t

#z 3IT. (11n) To 19-20, t.IuIct.I), '4I"-II '-i1 tn- clI

-;fl1

1. i1iRrcp 4R 36T5ft 1IcPILIc1t11, ri—i, 'I4. 2. TZfT (c)—T, I1I[rcb

Ift

3 l:l--;T 51TL 1cq

ftqTO 7fTT, I 1-111

fpjf lIcP : 07/06/2017

1L4

1. ciI2 CL4J 3fL1T Tfr-11 fmi,7TT ( "ZT#~fM &frwrr' ZT I'Tf)

Z 3T1T fIIcf 22.03.2016 * ft; zm , rvT-~A &t

cci) TT ZF4 2010-11, 2011-12 zr 2012-13 TJ

qR fi

4Th1cP 1"kIc'i q t 1'H't 9Irl Iu1 TJ tjifji JV

&fr1, 2003 (fTt 3IT4 '*z &ffffzFr' 1I 'J1IIT) m 3i,I—v Z

5 qdii Z 3T~~R 7ft 9 I

2.

q)u]f TT frii '<UI E5 flcc1 I 1 k fn url TgT ti 1u mc T cj —5 * I 3 Cp'<U Z 'f-t * 1T TT

- IV -1FT— Zft lti '<1<T 12

'<J 28 3'<t) Vft% '<1I 1 27 TTEF Zft TTq34 ifff

Pi I cli '<.................2

2 :— 1— I-694 .

c jfcFM j1lcP' RT ccW-lJ I1R1T QTTI Z1

f5 cii TT I's1 tE 1yic

Rc

1Icl Z15J tff -iJi 3T t[ Z

3i 1b7 TVtIT TI 41il 3tzlc11 -I'-Hc

ff iiiw i11bi 1 i io o (Rt1 iis -40

11486-11487/2014 1u.q Iiicp 17.12.2014) f i fu

tfly c :ñçT Z5T t

Tt9F TUZTTI -1I'1 - '3Id1 VM7ffcTq Z T [Uf Z

z 147) q 1i1i 9'kIe1 t[

Z tR 1—V 14 qRMc1

I c'I fT1t 5 qf1 I 3TffTT 9 Id 3T1

I citi '1 ThT 61 FI Vffft,7T -cTT

ii f 1RIT Rtdc 1C TTT 3{ c1 c tf3Tt-etM

3Tf1f5T TT 31II 3kRc wrtT Ic1 z TJ

3TR Z5 ft

TT t 3T c,c1 T1Z *1

4. I frai Tf1T JT : qR f1tcDT

ft T[ 26 I Ic1 f

2010-11, 2011-12 1f 2012-13 t TfRffkTff *, Tii frituj,

tt m ( - ir tiis1 Ici) 3fE?—IVi\ [F

15T f51fttJT 1bi 1R1J 2H1 I'iicp 25.11.2014 Zf 1 Igc{f[ [

3TfT RT 3T#7zO -45T f Z Y Ri

I i t qm friffr

I fthti TT T 3T1 I T

(i) f im I fñ~KNT ii i

it 1TT 26 Z IRd fkii '1F'lI 3TfT1T 3frjc1 ic1IT t

5J f ft Z f11745T 3fffi 11T 26(1)

3ITT 3Ic141R *

I I :-

II cli ................. 3

19

-: 3 :- 695_696/2016

(a)fT W ,ffF 1iy, i'iji 3TRP 3TRjc-fff (2006) 280 3T.th.3IT. 16

(c1JIilc)

(b) ZMTcTR WTcfff 61 ii i iii. (2012) 340 aut.t.ZTR 66 (*)

(c) i1lc1 cl- ei R'i1i8s 61.-lill Ictl 3I'.ict fiij (2008) 15 (il <_ci) 1

(d)31Iqc 31lct-ci 61.11 41 IicN1 1867/2013

f.iict 16.9.2015—tIT)

2)

cpi414j1 [ H Rc4c ,l (Change of opinion) &r.iR q7 1i ir

{uj) f1{ci R-i'-ci fR ti T 1T

) tIj VcT 41'161I0 tfl f tR 411IcI t11

s ]? ti Z pr 1i f

Ll\J1k4 tV {IUU III1 iicb 17.11.2010 Z fuf

Z cl I ~ cl ZT5T 1T 1FFF 2qT I T

PNc1t 1i1ci 1'161Ic1 tj t

5 WIIc1 t ct~clI 19T R15 1TFTZT\t.t1cl 4-1

1T \3ctcf 1'lRb'?J[ tZiJ 1t 41cI 1J'11 'ilI ftZITUU 3J

* 11 M 4161 zm

Change of opinion Z 31JT t[ f 7i4 i1cp

3fl1 'T 9 52 .1 T

1 Z PN1 f5 :-

(a)iIcp 31Ictct 611I1 i'1c t11 11~ (2010) 320 31R 561 (tf.4.)

(b) tfr5 ii i -ii n4d fi ii (2015) 53 i*T ;i- EFM 66

(c) 1-11 -? 0 61IRI (1I.1Ct 31I,ctc1 (2007) 15 435

(d)YIctci 31I'Ict fTT 611141 cc-j OcMc iO - (2012) 358 129

(e)3I'.lct 31Ic1-ci 611141 3'1J1kT y)1R4I 0 f0 (tTç.4

2843/ 2009) (r)

ci II cli..................4

—: 4 :— 1-3. 3TtV1 1-694,5 696/2016/.

(f) I%ilc 11I 6fl4'-tl 6I9J1-J 4j4 u1 .Sff45 f'i (2002) 125 ct1i 532 (T.)

(9)3lI.c 31Ictci 611141 *tR 1 (1ii) WO fio (2011) 331

3fft 435 ('icui)

(h). RHM0,51 cb1 1 1li,c1 fr1j q_q 31Icfr<

(eIr1çj 4;4 J.-i) (2011) 339 169 (3cc1lzicvT)

(I) 3Ictci 1c'i cNi 61-lId-I f4jC< O (2005) 5 525 (TTfT)

(j) i-ift[k 61-iI"-t *icrci 3TrW aiIqc (2007) u.t3rR.101 (i)

(k))ci 'Ictqi mo fro 4ffM Icti 31R1c1 (2015) 372 3ITtL31R. 529 (iIci)

(1) )cN1 1ii ftI1 f 3F4 A-;TTff cpctc Z31 - ef cr1I,j

31RJ 1987 (31) 1030 (c11eq)

(3) ffg-M &fii 1i f

{11cl FIT 41II i1Zcp Z qTqm \1CPI ]]f z f fu gi1ci f iRcij TR tI

Z[ 52T1 tT \3''k1t k 1TT 49(1)

fxftr i1cif TTM q1 Trt 9 1i 41I'1Th.l 1TIc'RIf

z z f Rci f ic j

2[J tZ M4ftTM Z 1TT 21(1) () Iffcfft

4;q-;:f Rbi I ZrU 1ft ZT5TI 1i f:45 3T#M 2010-11, 2011-12

20i2—i3 24 .

sçcp [~jcp 06.11.2012 ZTt 31TT 1TT

9 -1

9) 6[[f ti t i \J ZJ t[ fcff rt fir TIRTI 2Jf

frthr 3III T R—R 11TUT fn

114 114

61c1Rfl I i -i - q 14) 3EE1 !Lff9 I1lcb

f~rft i')iq')i WF,3q 1iI 61'lI# fiT (ftc 11è&i 1I 1841/2013 f4q f'iicp 11.03.2014) Zf5l JtI.-ci T lTr fF& ur—rr f 45 TF4 qR frfuT 3mqm q1 3mrr fcbm TFzjT T I

4)

TT 26 # I'1IcP 14.7.2014 b') Z5 Explanation T tT

TrTIT

"Explanation - the assessment under this section shall not include that part of the business which has already been assessed or deemed to have been assessed under the provisions of this Act."

II ci! .................

—: 5 1-3. 0140H QW-694, 695 q 696/016PAY1

-211, in TvFff Wi`ff f47M IT

22.42015 Z01 ft-qT Trzff [ i cni zñ'z 1TI

(5) RN NOTWO A cot floltvr 361T TT R1cHci 3PA71

TOM OR OTS T5T sm J, M, tn0 110/ — ftd c-lI Ic'lc1 1c1I Zf52FT [1i 5 05TA 110/— z

RpLI 3TTrmpff 71CT T 3T

I I T

OTMA VAT Rc'i II\JIk 25 01410J ZTf *1

3fE5 zfci T 3ffR q-V Ift 3TF~w I *ci f5 3I1k 5J 3I1.T RTm I

(6)

{bL1I 'TtlT \ft

Adowl it cbuTOvski

slclRfF Iq VIS vi-m slums A Soto Of TpTq 41I

vqf qffFqTV 1i tTtF zr qT cii

?5T 3trq T qTPT z f tr 1

iij' {cl g 3m: jc WcpuI

1Icl c) f T z fuj &tf at AWFOO clRlI I Ri -i &Th5 A OTI-4 frft

(7) fi ffim

Was # cPcUc1I & EPAZf51 JT T I f1I 'ilI'1I IIlcf T[I T

\3—"RN 1TZ[[[ZT ZFT *c cf R c't jfq qftM

RI1S 6'lF9 'Efr c,cN1Iii (1997) 10 N1t?t. 335

i II q ci I <.................6

—:6:— 1-3. 3T#F T~~-694, 695 2016

(8) TZF. uj 4 qR fr1vi 311 I 3IR i j) { ij

'GqM' ZFT frrT • T;T 1i f 1vI4)1 7FTRUM

TT cjlplf~qcp ZR 3Tf5P 4.11 pI4tvfq?

(201 1) 42 t.VUA 150 (Tr.) zi 3i1iftd Ri rir * f Li

3ttic1H LiILIIclLi -ct 3ITT 1Rii R1Icb 31[bc1 T zm

\jlIci) * ic iT 11ci fcjci r & ciiWf

9- f Rbi cPc1I JrjR4 \3tc1i z

I cl I il 3Th1{1T f5Zff 3TF1T ,3fçfT RTRH I

1II'i)Li "I'ilT9 3T -LiILiIc'iLI c lIIIILicp -qR 3TWcFft q.1141

*&vi 4 -iTti (2003) 6 thM 317 74 1I-1 -ilLi IFT qR

1i1 11k cl1.-fl 61.1111 1ILlcP 131F,Ctct 10 tct*f 314sc 124 Zfff

I1tlIci. tt fbr ,-IT 'HctclI * I

(9) 1i'-t ifi z - 1LII E1.-jJ.I- 9'UbL1T

T.sqi wo fro (2014) 16 r.1tt 410 fuf-z1

PIf i 31TT 9T]F T LiILiIl

Azi*Ol fJ4J f~qu 619ftI 31Tt15 ZJt74 3J 3Tff -Ef5

lcHLH * E21T 11I.- T tçp L]9RJ t [ U1L4 Z 3ITTh q :

3flT I 31

Zf 3f

ii f im 5. - 1— 3 — Icb 3{ft1

fui ii IT4 31II ZFT - T 3TfrJ2

31CPk c T frR ILiT I

6. 3TET t 1T fLiT Trm u24T T 31ccbj

fLi1 11RIT I RI1 3fTq 31cIRI ij ff

I -I Li '-Li I 1Z NI LI'1 5T 3T-Li Li1 f5iT TFZrT I

7 Uf 3T cT T 1.1 1ct 25.11.2014

T1T qT f TT f45 31tT TT f

tfl 2T 3: fth'JT 3TT jT ftET 22.4.2015 Z ThFTh R1' ILiIILi IIT 1T0 fio

II cii.................7

1-3. 31 I-694, 695 696/2O16J

31 \t'11, II, III, IV & VI lm f2rt t ;ili1i # -11I('T tzt tflf

3ff)c1 FF 3I—V It

FI 14 l I ci I cci fthUT c ' i5T Jf f}zj 11RT I qg

A no to t Ion * onctiqlm it Olyps-1v z s.fl-12 JLjJr Am A 0 1 4OF t t

Zft 1 ft41 1RT T TFm t I f11T1 Tf 74 44 2010-11, 2011-12

f 2012-13 fTUT 3iñ flic'i r t1TTH W 5 AW It ch R 0 -':FT f~MN7 f5zff 1-I i ci I i -i ir

ZF9 MOT AM IT f INTS Ott z1ky -?kiei aq tff )cp'. 3'-Ic ow f?.r1vr

fTfZff sin Vill A U1101 TATIT KA i—v * AgA7 cWY V7 14 qfd7Fff fi I Ici OFT cot aFffol fr Tf?

iffT ci 5 qftvm & TINT 9 qft m TV ?I I urm qt ell ft ov qy aw j z q u

1TTTI

8. UT4 W ROMP 0111 t A Go V WAUT 010 co FA fj-p

IWO 71 I1 3t4 1RfJ z Mdqf<-d ftf~r 3TpTV

ASIA AWN OR& w TWA At in 4 cot w0ur nQ lqqf c4

it -i- r * I i --- nfA * intj i I

Ic1iT TfFI Z 141 fT fcpI

9.

Z5 thui advont A Of MOM it' WT 26 Z 01,11 qwj: Wy fñr ON f TO tj faii i 'i1 140" CK suruytR ATU 01111 TT ilIi Wft4

Awyns I twt& tt tlIy l'lRb1I Z kIc'j iiuI * 3TJ TJ fT 14 v I wit Z fj

icp 1 -1 I 'M I I * 3T1T T 3fR zFN= TfT 7V zqI

3T2TZ[I I - Tit ANTO 11 EThT 26 Z

fI IH 9T * ft wi * :-

II .................8

—:8:— 1-3. 31t1r 1sl-694, 695 t 696/2016/.

26. Escaped assessment.—

(1) An assessment—

(a) of a person who is liable to get registration but has not got himself registered; or

(b) in which, for any reason, the levy of tax or any fee or sum payable under this Act has been escaped wholly or in part; or

(c) wherein tax has been wholly or in part unassessed or under—assessed in any way or under any circumstances,

shall be deemed to be an escaped assessment and the assessing authority or

the officer authorized by the Commissioner, shall on the basis of the material on record or after making such enquiry as it may consider

necessary, complete such assessment within the time limit provided in sub-section (3).

(2) Where the Commissioner or the Deputy Commissioner (Administration)

has reason to believe that a dealer has escaped assessment to tax in any

manner provided in sub—section (1), he may at any time, subject to the

time limit specified in sub—section (3). either direct the assessing authority

or the officer authorized by the Commissioner, to assess the tax or the fee

or other sum or hirnsell proceed to assess the same.

(3) No notice under sub—sections (1) and (2) shall be issued in respect of any

escaped assessment for any year after the expiry of five years. and no

assessment under the said sub sections shall be completed after the expiry

of eight years, from the end of the relevant year; but this limitation shall

not be applicable to any assessment to he made in consequence of, or to

give effect to, any finding or direction contained in any order passed by an

appellate authority or the Tax Board or a competent court.

(4) The assessment, if any, already made shall be subject to the assessment made under this section.

10. 11T 26(1)() zr () 31k For any reason levy of tax

escaped or in any way or under any circumstances iT : qR

t5 # fi

1lIRT f 1~-iicp 14.7.2014 * t ff

TT: 1472O14 f

(3) *

.................

• -: 9 :- 1-3. 3plf 4I-694,695 f 696/201/.

t4 8 ffj z

wm f TZT I IFf 3TMqpff gm '3T t 2J

t ii jIcf fr°t z

TffF,qT, T 'iFiT 1RH f I 'ff-1Tf TJ

zft 11T 26 1 for any reason Zf in any way zFT \3 t T TR fthui Ej 1H4 '3tticI 4-1 I-IIc O T-n'1 z

ii. Rii &ftTf '3-Li c4{4c1 ,AT T5T1 fffT ii.i-

cp fpi çi c iTT

r Licu i&cir 'rr y1ci4.-t' TT 1I - I 1c

I 1 '-1 '3 zz1 ci -i I Lfft{Z TT 1 Zm PTJftr 14 c

cj 1b 4-ml '3tz4 -I - I -I I c -1 TT f tR fu f

ff I 3T - I I L T Tf 1Tff

Zf5T fT 9,

'3c 3ZZf t[ tffff TJ ff

14T.ii 7N1I 3Rci 1TFIT TMT ti -II1' 3r.zc1 -t '-'I'-1ic'RT TT fT TMT

-Tq7 c 1i1 ç- [u ('ilTr 1ii mo fro) ?r

Tt &Cl)k itt TR ti

12. Z fUT 3TF[ * 11O/ — &i j

TFM I * cici f

&ft ii 3M Li 110/ - cffr i

cb J fTT f4TT I 3: T

f R qR TrF~ Z5T

1ff: fth'i 3T &1R ctILiui I5 I

01 111N .............. 10

Ct

—:10 :- 1-3. 1-694, 695 696/2016/.

13. 7T {EJ5 zqIi1 31IIkuI TT [1 *, 911 - 1 I'i1Ff 33T

It (2011) 31 tcM 3Tq4iff 303 (iw) *II.1cp 31tc1'c1, ikcIycjti.j,

iiii 9icii 111Cc1 ct,ic'I t4

6l1I'1 TFTf qii Ile1 (2002) 125 29 t

'

c'iI2f Z 3CC it ii1& t I

14. 3L40 Rii -i ii1 E15 JfT{ 1I1 FT 3WM1

qR t II it Ift M UrF4 &)c4)4 31]

f ij z i

fcpzj i z fr.T1i t{ cpup

farfui fiE1r 1?1i P1i Fi 'sHclI t

1 1cIl T5T 1R[ 3TqTR !4cIt CP1 * g1IcI 'kIi

Zff[ i'ciRlci ccf1Ic 19J ff{ c

E U4-F I5T aff: fthuj i

15. Pu14 TRITI