FRAMING OF DEFAULT ASSESSMENT ORDERS

CIRCULAR No. : 29 OF 2012-13

Date: 31/01/2013

The last date for default assessments pertaining to the year 2008-09(for tax periods that are not yet time-barred), 2009-10 and 2010-11 is extended up to 28.02.2013.

It has been mentioned that in cases where no apparent discrepancies exist and statutory forms are complete, the information under Section 59 of the Delhi Value Added Tax Act, 2004 may not be asked  and  in  such  cases  no  assessment  order  need  to  be  passed.   Only reconciliation should be done by the Assessing Authorities at their level.

However, it is hereby clarified that in cases, where a notice under section 59 is issued by the Assessing Authority, in those cases, an assessment order under section 32(Default assessment of tax payable)   and/or 33(Assessment of penalty) of the DVAT Act, 2004, as the case may be, has to be passed by the Assessing Authority despite the fact that the case pertaining to a particular dealer for a particular tax period, is of NIL Demand.

Regards

CA. Mona Singhal

Partner

Arpit Gupta & Associates

Chartered Accountants

701, Nirmal Tower,

26, Barakhamba Road,

Connaught Place, Delhi-110001

Mobile:- +91-9873082769

Website:- www.caaga.co.in