https://www.taxtmi.com/forum/issue?id=116297 The central operative point is whether suo moto revision is initiated by calling for records or by issuance of a notice proposing revision, because limitation runs from the date so defined. Karnataka removal of difficulties orders issued during the COVID 19 lockdown expressly extend statutory limitation periods for certain tax periods and treat the statutory one year from initiation or calling for records as lengthened for specified earlier tax periods, thereby extending the time available to pass revision orders. en-us Mon, 18 May 2020 13:31:04 +0530 Thu, 23 Jan 2025 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116297 The central operative point is whether suo moto revision is initiated by calling for records or by issuance of a notice proposing revision, because limitation runs from the date so defined. Karnataka removal of difficulties orders issued during the COVID 19 lockdown expressly extend statutory limitation periods for certain tax periods and treat the statutory one year from initiation or calling for records as lengthened for specified earlier tax periods, thereby extending the time available to pass revision orders. Discussion-Forum VAT / Sales Tax Mon, 18 May 2020 13:31:04 +0530 https://www.taxtmi.com/forum/issue?id=116297