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        Assessment Order Annulled for 1974-75 Exceeded Limitation Period

        Commissioner of Income Tax Versus Col. Nishan Singh.

        Commissioner of Income Tax Versus Col. Nishan Singh. - [2002] 255 ITR 156, 175 CTR 48, 123 TAXMANN 314 The High Court of Punjab and Haryana annulled an assessment order for the assessment year 1974-75 as it was found to be beyond the period of limitation. The Tribunal rejected the Revenue's contention of extending the limitation period. The court ruled in favor of the assessee, citing a previous case precedent. The judgment was delivered by Judge N.K. Sud.

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