https://www.taxtmi.com/caselaws?id=164501 The High Court ruled in favor of the assessee, holding that the revisional authority cannot reopen an assessment after an inordinate delay of more than 13 years. Consequently, the court did not address the other issues raised in the case, including the expectation of maintaining records for 13-15 years and the denial of purchasing dealers without proper examination. The decision led to the disposal of the reference, with the court emphasizing the importance of timeliness in revisiting assessments. en-us Wed, 24 Feb 2010 00:00:00 +0530 Fri, 25 Apr 2014 12:01:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164501 The High Court ruled in favor of the assessee, holding that the revisional authority cannot reopen an assessment after an inordinate delay of more than 13 years. Consequently, the court did not address the other issues raised in the case, including the expectation of maintaining records for 13-15 years and the denial of purchasing dealers without proper examination. The decision led to the disposal of the reference, with the court emphasizing the importance of timeliness in revisiting assessments. Case-Laws VAT and Sales Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164501