https://www.taxtmi.com/caselaws?id=161228 Under section 20(3), the limitation period is satisfied when the revisional authority passes the final revisional order within four years; later service of that order is only a ministerial act and does not invalidate an order made in time. The Court distinguished authority relied on by the assessee because that case involved unexplained delay, whereas the service delay here was explained. The revisional order was therefore held to be within limitation, the challenge failed, and no relief was available to the assessee. en-us Tue, 09 Apr 1996 00:00:00 +0530 Thu, 09 Jan 2014 18:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161228 Under section 20(3), the limitation period is satisfied when the revisional authority passes the final revisional order within four years; later service of that order is only a ministerial act and does not invalidate an order made in time. The Court distinguished authority relied on by the assessee because that case involved unexplained delay, whereas the service delay here was explained. The revisional order was therefore held to be within limitation, the challenge failed, and no relief was available to the assessee. Case-Laws VAT and Sales Tax Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161228