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    <title>2025 (1) TMI 602 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Turnover suppression in returns was treated as evasion of tax, so the ordinary reassessment period gave way to the extended limitation under the taxing statute and the reassessment was not time-barred. A natural justice challenge based on omission to mention the extended-limitation provision in the show-cause notice also failed because the assessee received the notices but filed no response, and prejudice was not shown. On that basis, the assessment and appellate order were upheld and the tax demand remained undisturbed.</description>
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      <description>Turnover suppression in returns was treated as evasion of tax, so the ordinary reassessment period gave way to the extended limitation under the taxing statute and the reassessment was not time-barred. A natural justice challenge based on omission to mention the extended-limitation provision in the show-cause notice also failed because the assessee received the notices but filed no response, and prejudice was not shown. On that basis, the assessment and appellate order were upheld and the tax demand remained undisturbed.</description>
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