https://www.taxtmi.com/caselaws?id=264947 An assessee challenging revisional action for assessment year 2001-02 could not seek recalculation of notional tax liability for earlier assessment years 1997-98 to 1999-2000, because those assessments had attained finality and were not part of the revisional proceedings. The Tribunal held that the plea had not been raised before the revisional authority and related to years never put in issue, so it declined to entertain the request. The High Court found no perversity or legal error in that approach and held that no substantial question of law arose. The challenge therefore failed. en-us Tue, 23 Sep 2014 00:00:00 +0530 Sun, 04 Oct 2015 12:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264947 An assessee challenging revisional action for assessment year 2001-02 could not seek recalculation of notional tax liability for earlier assessment years 1997-98 to 1999-2000, because those assessments had attained finality and were not part of the revisional proceedings. The Tribunal held that the plea had not been raised before the revisional authority and related to years never put in issue, so it declined to entertain the request. The High Court found no perversity or legal error in that approach and held that no substantial question of law arose. The challenge therefore failed. Case-Laws VAT and Sales Tax Tue, 23 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264947