M/S JMC PROJECTS (INDIA) LTD vs. THE STATE OF KARNATAKA
STRP/458/2012HC Karnataka18 Jun 2015
Bench: ARAVIND KUMAR,VINEET SARAN
Section 15Section 38(1)Section 63Section 63ASection 65(1)
reassessment under sub-section
(1) of Section 21 have to be completed within
8 years of the particular assessment year.
Notice
to
the
assessee
follows
the
authorisation by the Commissioner of Sales
Tax, its service on the assessee is not a
condition
precedent
to
re-open
the
assessment. It is not disputed that a fiscal
statute can have retrospective operation
