https://www.taxtmi.com/caselaws?id=69016 The appeal was allowed in part, determining that the application under Section 146 was deemed to have been allowed due to non-disposal within the stipulated time frame. The reassessment was not barred by the limitation period under Section 153(2A) as the provision applies only when a written order is passed under Section 146. The reassessment could be made at any time under Section 153(3)(i). The Commissioner of Income-tax (Appeals) did not err in directing a reassessment as the limitation had not expired at the time of the order. en-us Wed, 24 May 1989 00:00:00 +0530 Mon, 04 Apr 2011 15:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69016 The appeal was allowed in part, determining that the application under Section 146 was deemed to have been allowed due to non-disposal within the stipulated time frame. The reassessment was not barred by the limitation period under Section 153(2A) as the provision applies only when a written order is passed under Section 146. The reassessment could be made at any time under Section 153(3)(i). The Commissioner of Income-tax (Appeals) did not err in directing a reassessment as the limitation had not expired at the time of the order. Case-Laws Income Tax Wed, 24 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69016