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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.

        <h1>Section 153(3) time limit absence: inordinate unexplained delay and lack of revenue diligence can bar late reassessment proceedings.</h1> The provision creates a category of assessments that are not subject to the ordinary statutory time limits, permitting completion 'at any time' in specified circumstances; however, where the revenue's initiation of such proceedings followed an inordinate and unexplained delay and showed lack of due diligence after the assessee's refund representations, the court quashed the late proceedings as procedurally unfair.

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