https://www.taxtmi.com/caselaws?id=66789 The Tribunal allowed the appeals, holding that the returns filed by the assessee on 30th Nov., 1984, were valid and the assessments for the assessment years 1976-77 to 1979-80 were barred by limitation as they were not completed within one year from the date of filing the returns. The Tribunal refrained from expressing any view on the alternative argument that the notices under Section 17 should be construed as issued under Section 17(1)(b) and not under Section 17(1)(a). en-us Mon, 31 Oct 1988 00:00:00 +0530 Mon, 07 Mar 2011 14:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66789 The Tribunal allowed the appeals, holding that the returns filed by the assessee on 30th Nov., 1984, were valid and the assessments for the assessment years 1976-77 to 1979-80 were barred by limitation as they were not completed within one year from the date of filing the returns. The Tribunal refrained from expressing any view on the alternative argument that the notices under Section 17 should be construed as issued under Section 17(1)(b) and not under Section 17(1)(a). Case-Laws Wealth-tax Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66789