https://www.taxtmi.com/caselaws?id=164896 Where the relevant assessment law prescribed no limitation period for revisional action, the revisional order was upheld because notice had been served on the assessee's accountant within five years of the original assessment and no appearance was made. The challenge that the revision was time-barred or invalid for want of notice was rejected, and the revisional authority was treated as competent to remand the matter for redetermination of tax liability. The later setting aside of the downstream reassessment order left no effective relief available in the petitions, so the challenge to the earlier remand order was also held to have become infructuous. en-us Mon, 17 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164896 Where the relevant assessment law prescribed no limitation period for revisional action, the revisional order was upheld because notice had been served on the assessee's accountant within five years of the original assessment and no appearance was made. The challenge that the revision was time-barred or invalid for want of notice was rejected, and the revisional authority was treated as competent to remand the matter for redetermination of tax liability. The later setting aside of the downstream reassessment order left no effective relief available in the petitions, so the challenge to the earlier remand order was also held to have become infructuous. Case-Laws VAT and Sales Tax Mon, 17 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164896