Revision of assessment after 5 years - period of limitation - section 40 r.w.s. 28 & 31 of HVAT -...

Revision of assessment after 5 years - period of limitation - section 40 r.w.s. 28 & 31 of HVAT - Revision proceedings must conclude within 5 years from the date of order. - It is not merely initiation of proceedings for revision. - HC .....

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