The State Tax Officer v. Tcs Trade Links
Case brief
What is this about?
The High Court dismissed the intra-court writ appeal filed by the Revenue Officer against a writ order that held a revision notice time-barred. The appellate court found no ground to interfere, confirming that the notice issued in 2019 was beyond the statutory six-year limitation from the 2012 assessment date.
What did the court decide?
The writ appeal was dismissed with no order as to costs.