Time-bound completion of reopened tax assessments required; commissioners must finalise pending set-aside cases and enforce two-year limitation. Commissioners must draw up and enforce a time-bound programme to finalise all pending assessments reopened under section 146 or set aside under sections 146, 251, 254 and 263 for assessment year 1970-71 and earlier by 30.7.1973, require reasons for non-finalisation after that date, and take serious view of officer inaction except for unavoidable circumstances; the two-year statutory limitation in section 153(2A) applies from assessment year 1971-72 onwards.
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Time-bound completion of reopened tax assessments required; commissioners must finalise pending set-aside cases and enforce two-year limitation.
Commissioners must draw up and enforce a time-bound programme to finalise all pending assessments reopened under section 146 or set aside under sections 146, 251, 254 and 263 for assessment year 1970-71 and earlier by 30.7.1973, require reasons for non-finalisation after that date, and take serious view of officer inaction except for unavoidable circumstances; the two-year statutory limitation in section 153(2A) applies from assessment year 1971-72 onwards.
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