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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Extension of limitation period ensures assessing officers are granted a minimum statutory time for assessment when remaining period is inadequate.</h1> An inserted proviso to the explanation to section 153 provides that if, immediately after exclusion of a specified time, the remaining period of limitation available to the assessing officer for assessment, reassessment or re computation is shorter than a prescribed minimum, the remaining period shall be extended to that minimum and the period of limitation shall be deemed extended accordingly.

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