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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.

        HC held that assessment orders for tax years 2014-2015 and 2016-2017 were time-barred under Rule 14A (5A), which mandates assessments must be completed within four years from the date of return filing. The court invalidated assessment orders dated 12.07.2021 and 30.07.2021 as they exceeded the statutory limitation period. For 2015-2016, only assessments related to March were deemed valid, with the court emphasizing that the limitation period is mandatory and binding. The judgment reinforces strict adherence to prescribed time limits in tax assessment proceedings, effectively setting aside assessments conducted beyond the prescribed four-year window.

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