https://www.taxtmi.com/caselaws?id=232335 Revisional power under section 20 could not be used to reopen the original assessment under the guise of revising an earlier revisional order, because fresh enquiry into the genuineness of F forms and consignment sales amounted in substance to a second assessment for the same year. The proceedings were also time-barred, as revision of the original assessment had to be initiated within four years from service of that order, but notice was issued well after the statutory period. The revisional action and consequential order were therefore set aside as without jurisdiction and barred by limitation. en-us Wed, 13 Feb 2013 00:00:00 +0530 Wed, 18 Nov 2015 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232335 Revisional power under section 20 could not be used to reopen the original assessment under the guise of revising an earlier revisional order, because fresh enquiry into the genuineness of F forms and consignment sales amounted in substance to a second assessment for the same year. The proceedings were also time-barred, as revision of the original assessment had to be initiated within four years from service of that order, but notice was issued well after the statutory period. The revisional action and consequential order were therefore set aside as without jurisdiction and barred by limitation. Case-Laws VAT and Sales Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232335