https://www.taxtmi.com/caselaws?id=355102 The court upheld the Additional Commissioner's revisional powers under Section 64(1) of the KVAT Act, finding the reassessment proceedings valid within the extended limitation period set by retrospective amendments to Section 40. The court determined that the retention period for books of accounts under Section 32 extends until the reassessment concludes. Consequently, the appeals were dismissed, affirming the Additional Commissioner's revisional order. en-us Thu, 07 Dec 2017 00:00:00 +0530 Fri, 24 Aug 2018 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355102 The court upheld the Additional Commissioner's revisional powers under Section 64(1) of the KVAT Act, finding the reassessment proceedings valid within the extended limitation period set by retrospective amendments to Section 40. The court determined that the retention period for books of accounts under Section 32 extends until the reassessment concludes. Consequently, the appeals were dismissed, affirming the Additional Commissioner's revisional order. Case-Laws VAT and Sales Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355102