Limitation under Section 153 prevents completion of assessments; objections do not extend the statutory time limit. The limitation under section 153(1)(a) applies to completion of assessments or reassessments arising from objections or reopenings and is not extended by filing objections, including late objections made within one month of a demand notice; the bar is on making the assessment order. Failure by the assessing officer to issue the mandatory notice or to complete the assessment before the expiry of the limitation period precludes making an assessment under section 143(3). Assessing officers must track objections and reopenings and maintain the required register to ensure compliance with the limitation timetable.
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.
Limitation under Section 153 prevents completion of assessments; objections do not extend the statutory time limit.
The limitation under section 153(1)(a) applies to completion of assessments or reassessments arising from objections or reopenings and is not extended by filing objections, including late objections made within one month of a demand notice; the bar is on making the assessment order. Failure by the assessing officer to issue the mandatory notice or to complete the assessment before the expiry of the limitation period precludes making an assessment under section 143(3). Assessing officers must track objections and reopenings and maintain the required register to ensure compliance with the limitation timetable.
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