https://www.taxtmi.com/highlights?id=56032 Validity of reassessment order - Even though, Tribunal may have referred to amended provisions of the Act, however, it is trite law that mere mention of a wrong provision would not invalidate an order so long as power exists with the authority. In the instant case, the re-assessment have rightly been initiated as the power to do so exists even under the un-amended Section 39(1) of the Act - HC en-us Fri, 25 Dec 2020 09:39:24 +0530 Fri, 25 Dec 2020 09:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56032 Validity of reassessment order - Even though, Tribunal may have referred to amended provisions of the Act, however, it is trite law that mere mention of a wrong provision would not invalidate an order so long as power exists with the authority. In the instant case, the re-assessment have rightly been initiated as the power to do so exists even under the un-amended Section 39(1) of the Act - HC Highlights VAT and Sales Tax Fri, 25 Dec 2020 09:39:24 +0530 https://www.taxtmi.com/highlights?id=56032