Escaped Assessment - Definition - Law Dictionary Home Dictionary Definition escaped-assessment

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.