https://www.taxtmi.com/caselaws?id=65067 The Tribunal upheld the Commissioner's decision that assessments made by the Wealth-tax Officer were time-barred under section 17A(3) of the Wealth-tax Act. It emphasized the independent calculation of limitation periods for different appellate orders and dismissed the Revenue's argument regarding the commencement of limitation from the Tribunal's order. The dismissal of the appeals affirmed the cancellation of assessments due to exceeding the statutory limitation period, in accordance with the provisions of the Wealth-tax Act. en-us Thu, 21 Jul 1988 00:00:00 +0530 Sat, 12 Feb 2011 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65067 The Tribunal upheld the Commissioner's decision that assessments made by the Wealth-tax Officer were time-barred under section 17A(3) of the Wealth-tax Act. It emphasized the independent calculation of limitation periods for different appellate orders and dismissed the Revenue's argument regarding the commencement of limitation from the Tribunal's order. The dismissal of the appeals affirmed the cancellation of assessments due to exceeding the statutory limitation period, in accordance with the provisions of the Wealth-tax Act. Case-Laws Wealth-tax Thu, 21 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65067