Escaped Assessment
Legal definition for Indian law research
Definition
Escaped assessment, the expression 'escaped asses-sment' includes that of a turnover which has not been assessed at all, because for one reason or other no assessment proceedings were initiated and therefore no assessment was made in respect there of, Ghanshyamdas v. Regional Asst. C.S.T., AIR 1964 SC 766: (1964) 4 SCR 436. [C.P. and Berar Sales Tax Act, (1 of 1947), s. 11A]
See also C.I.T. v. Sun Engg. Coorss (P.) Ltd., (1992) 4 SCC 363: AIR 1993 SC 43.
See also C.I.T. v. Sun Engg. Coorss (P.) Ltd., (1992) 4 SCC 363: AIR 1993 SC 43.
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.