https://www.taxtmi.com/caselaws?id=159558 A writ challenge to reassessment under the Bihar Finance Act was rejected because the audit-report objection had not been raised before the statutory appellate or revisional authorities, and could not be introduced for the first time in writ jurisdiction. The Court also treated the prior appellate and revisional orders as a bar to reopening that contention. A limitation objection to the reassessment notice was likewise declined, as limitation ran from communication of the appellate or revisional order under the proviso to section 24, and there was no material to discredit the Revenue's stand that the revisional order had not been communicated. Discretionary relief under article 226 was further refused in view of suppression of material facts and the availability of statutory remedies. en-us Mon, 25 Apr 1994 00:00:00 +0530 Wed, 27 Nov 2013 14:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159558 A writ challenge to reassessment under the Bihar Finance Act was rejected because the audit-report objection had not been raised before the statutory appellate or revisional authorities, and could not be introduced for the first time in writ jurisdiction. The Court also treated the prior appellate and revisional orders as a bar to reopening that contention. A limitation objection to the reassessment notice was likewise declined, as limitation ran from communication of the appellate or revisional order under the proviso to section 24, and there was no material to discredit the Revenue's stand that the revisional order had not been communicated. Discretionary relief under article 226 was further refused in view of suppression of material facts and the availability of statutory remedies. Case-Laws VAT and Sales Tax Mon, 25 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159558