https://www.taxtmi.com/caselaws?id=155596 The High Court of Andhra Pradesh upheld the Tribunal's decision in a tax revision case concerning the reassessment for the assessment year 1972-73. The Court ruled that the reassessment, conducted within the six-year limitation period, was valid despite being beyond the initial four-year period. The petitioners' argument regarding an amendment in the limitation period law was rejected as it was raised belatedly. Consequently, the Court dismissed the tax revision cases and the petition, affirming the validity of the reassessment within the extended limitation period. en-us Mon, 13 Jun 1988 00:00:00 +0530 Thu, 05 Sep 2013 16:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155596 The High Court of Andhra Pradesh upheld the Tribunal's decision in a tax revision case concerning the reassessment for the assessment year 1972-73. The Court ruled that the reassessment, conducted within the six-year limitation period, was valid despite being beyond the initial four-year period. The petitioners' argument regarding an amendment in the limitation period law was rejected as it was raised belatedly. Consequently, the Court dismissed the tax revision cases and the petition, affirming the validity of the reassessment within the extended limitation period. Case-Laws VAT and Sales Tax Mon, 13 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155596