https://www.taxtmi.com/caselaws?id=63235 The Tribunal allowed the appeals for assessment years 1980-81 to 1986-87, as the assessment orders were deemed beyond the limitation period, even after excluding the time during which applications were pending before the Settlement Commission. These assessments were set aside. However, for the assessment year 1987-88, the Tribunal upheld the assessment made within the extended period allowed by Explanation 1(v), resulting in the dismissal of the appeal for that year. en-us Wed, 05 Mar 1997 00:00:00 +0530 Fri, 28 Jan 2011 16:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63235 The Tribunal allowed the appeals for assessment years 1980-81 to 1986-87, as the assessment orders were deemed beyond the limitation period, even after excluding the time during which applications were pending before the Settlement Commission. These assessments were set aside. However, for the assessment year 1987-88, the Tribunal upheld the assessment made within the extended period allowed by Explanation 1(v), resulting in the dismissal of the appeal for that year. Case-Laws Income Tax Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63235