Limitation period suspension for assessments when Assessing Officer refers matters to Valuation Officer, excluding referral interval from time-bar. The amendment excludes the period commencing from the date on which the Assessing Officer makes a reference to the Valuation Officer and ending with the date on which the Valuation Officer's report is received from the computation of the limitation period for completing assessments under the reopening provisions.
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Provisions expressly mentioned in the judgment/order text.
Limitation period suspension for assessments when Assessing Officer refers matters to Valuation Officer, excluding referral interval from time-bar.
The amendment excludes the period commencing from the date on which the Assessing Officer makes a reference to the Valuation Officer and ending with the date on which the Valuation Officer's report is received from the computation of the limitation period for completing assessments under the reopening provisions.
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