https://www.taxtmi.com/caselaws?id=187860 Rule 25-A(10) made it mandatory for an amendment order to specify the date from which it takes effect and to be communicated to the assessee. Because those statutory requirements were not complied with, the amendment of the recognition certificate did not operate in law against the assessee, even though a representative was present when it was made. The assessee was therefore entitled to contend in assessment proceedings that the certificate had not been validly amended, and proceedings under Section 4-B could not be sustained. en-us Thu, 06 Oct 1983 00:00:00 +0530 Thu, 10 Nov 2016 10:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187860 Rule 25-A(10) made it mandatory for an amendment order to specify the date from which it takes effect and to be communicated to the assessee. Because those statutory requirements were not complied with, the amendment of the recognition certificate did not operate in law against the assessee, even though a representative was present when it was made. The assessee was therefore entitled to contend in assessment proceedings that the certificate had not been validly amended, and proceedings under Section 4-B could not be sustained. Case-Laws VAT and Sales Tax Thu, 06 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187860