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2010 (5) TMI 769 - HC - VAT and Sales TaxSince no notice was issued to the assessee, so, the order (annexure P2) passed by the revisional authority after more than five years is time-barred, illegal and not binding on it (assessee), is not only devoid of merit but misplaced as well? Held that:- There is no illegality in the impugned order of the revisional authority because notice was issued and Sanjiv Kumar, accountant of the assessee, was duly served on May 6, 1998, i.e., within five years of passing the assessment order. Consequently, the questions of law are accordingly answered against the assessee and in favour of the Revenue. Appeal dismissed.
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