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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: remaining assessment time is fixed to a statutory minimum when it falls below the threshold.</h1> The amendment inserts a proviso to Explanation 1 of section 16A providing that where, immediately after exclusion of the specified time or period, the remaining period of limitation available to the Assessing Officer under the cited sub-sections for assessment or reassessment is less than sixty days, that remaining period shall be extended to sixty days and the period of limitation deemed extended accordingly.

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