https://www.taxtmi.com/caselaws?id=76630 The Court held that the notice issued under Section 263 of the Income Tax Act, seeking to revise the assessment order, was barred by limitation as it raised issues unrelated to the reassessment proceedings. The Court emphasized that the period of limitation for revisional jurisdiction commences from the date of the original assessment order, not the reassessment order. Consequently, the notice issued beyond the limitation period was set aside, allowing the original assessment order to stand. en-us Fri, 23 Apr 2010 00:00:00 +0530 Mon, 25 May 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76630 The Court held that the notice issued under Section 263 of the Income Tax Act, seeking to revise the assessment order, was barred by limitation as it raised issues unrelated to the reassessment proceedings. The Court emphasized that the period of limitation for revisional jurisdiction commences from the date of the original assessment order, not the reassessment order. Consequently, the notice issued beyond the limitation period was set aside, allowing the original assessment order to stand. Case-Laws Income Tax Fri, 23 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76630