No extended period of limitation as there wasn't any omission or failure of assessee to disclose ful

CST & VAT : Delhi VAT - Where Assessing Officer held that extended period of limitation of six years under proviso to section 34(1) would be applicable to instant case, since there was not any assertion in assessment order that there was concealment, omission or failure on part of assessee to disclose full particulars, extended period of limitation would not be applicable