https://www.taxtmi.com/caselaws?id=167987 Revisional proceedings under section 15B were held to be within the prescribed three-year limitation because the relevant records were called for and the revisional order was passed before expiry of time. However, the revisional order was set aside for breach of natural justice, as it had been passed ex parte without giving the assessee a fair and effective opportunity to file objections and be heard. The matter was remitted for fresh consideration on merits, leaving the questions of levy and classification open for reconsideration by the revisional authority. en-us Fri, 23 Sep 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167987 Revisional proceedings under section 15B were held to be within the prescribed three-year limitation because the relevant records were called for and the revisional order was passed before expiry of time. However, the revisional order was set aside for breach of natural justice, as it had been passed ex parte without giving the assessee a fair and effective opportunity to file objections and be heard. The matter was remitted for fresh consideration on merits, leaving the questions of levy and classification open for reconsideration by the revisional authority. Case-Laws VAT and Sales Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167987