High Court Rules: Extension u/s 25B Cannot Override Limitation Period in KVAT Act Section 25(1) Proceedings.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of Assessment Proceedings - even if an extension is made u/s 25B, the same would not enable the State to initiate proceedings after expiry of the period of limitation provided u/s 25(1) of KVAT - HC....