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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>Limitation extension: short remaining assessment limitation periods are extended to meet a minimum statutory timeframe.</h1> Provision inserts a proviso to section 17A's Explanation extending the remaining period of limitation available to the Assessing Officer for making an order of assessment or reassessment to a statutory minimum where, after exclusion of a specified time, that remaining period is shorter; the remaining period is deemed extended accordingly.

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