Section 150, Income Tax act

Dears,
As per Section 150, Income Tax act, Time limit u/s 149 shall not apply if any notice is issued to give effect to order of higher authority/court under other law. Now the higher authority/court under other law orders in FY 2031-32 in relation to a case of FY 2017-18, the AO to reopen cases for all years from 17-18 to 31-32 . However I need not keep any books beyond 8 years. So would there be any consequences if I don't have my books when such an order comes???
Please clarify ....