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of <h1>Successor-assessing authority must show new material for notice issuance, rules Andhra Pradesh High Court.</h1> <h3>Kanakadurga Manure Works Versus State of Andhra Pradesh</h3> Kanakadurga Manure Works Versus State of Andhra Pradesh - [2003] 133 STC 147 (AP) The High Court of Andhra Pradesh ruled that for a successor-assessing authority to issue a notice, fresh material is required, not just whether the earlier order was legally correct. The Court set aside the Tribunal's order and allowed the tax revision cases. (1996 (6) TMI 345 - ANDHRA PRADESH HIGH COURT)
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