https://www.taxtmi.com/caselaws?id=66451 A Board circular prescribing a normal two-year period for completing reopened assessments is directory, not a statutory bar. Where the reassessment remained pending because of continued enquiries, repeated hearings, summons and adjournments sought by the assessee, delay beyond that period did not by itself invalidate the assessment. The record showed the delay was not attributable solely to departmental inaction, and the assessee's own conduct and unavailability of books explained the pendency. The plea of limitation therefore failed, and the reassessment was treated as within jurisdiction. en-us Wed, 16 May 1984 00:00:00 +0530 Thu, 24 Feb 2011 17:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66451 A Board circular prescribing a normal two-year period for completing reopened assessments is directory, not a statutory bar. Where the reassessment remained pending because of continued enquiries, repeated hearings, summons and adjournments sought by the assessee, delay beyond that period did not by itself invalidate the assessment. The record showed the delay was not attributable solely to departmental inaction, and the assessee's own conduct and unavailability of books explained the pendency. The plea of limitation therefore failed, and the reassessment was treated as within jurisdiction. Case-Laws Income Tax Wed, 16 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66451