Sunday 11 January 2015

Pre revision notice issued after 6 years of completion of assessment was barred by limitation

CST & VAT: Tamil Nadu VAT - Where for assessment year 2000-01, Assessing Authority passed assessment order on 28-12-2001 and subsequently he issued on assessee a pre revision notice dated 8-1-2008 under section 16(1)(a) proposing to revise assessment for above year, pre revision notice was barred by limitation


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