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<h1>Section 23A Orders Not Bound by Time Limit: High Court Decision</h1> <h3>Commissioner of Income-Tax, Rajasthan Versus Rajasthan Industries Limited.</h3> Commissioner of Income-Tax, Rajasthan Versus Rajasthan Industries Limited. - [1970] 76 ITR 212 The High Court of Rajasthan ruled that orders passed under section 23A of the Income-tax Act, 1922 were not orders of assessment and not subject to the limitation prescribed under section 34(3) of the Act. The court referred to a Supreme Court decision to support this conclusion. The reference was answered in the negative.