https://www.taxtmi.com/caselaws?id=65625 An assessment completed within the limitation period under section 153 was treated as timely, because the original return date governed the time limit on the facts presented. The challenge that the assessment was barred by limitation, based on an alleged invalid first return and a later return, was rejected. The appellate authority was also held entitled to set aside an irregular or defective assessment and direct a fresh assessment from the stage where the illegality or defect arose. The de novo assessment direction remained valid even where the assessee questioned service of notice and the treatment of the revised return. en-us Thu, 04 Apr 1991 00:00:00 +0530 Fri, 18 Feb 2011 10:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65625 An assessment completed within the limitation period under section 153 was treated as timely, because the original return date governed the time limit on the facts presented. The challenge that the assessment was barred by limitation, based on an alleged invalid first return and a later return, was rejected. The appellate authority was also held entitled to set aside an irregular or defective assessment and direct a fresh assessment from the stage where the illegality or defect arose. The de novo assessment direction remained valid even where the assessee questioned service of notice and the treatment of the revised return. Case-Laws Income Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65625