https://www.taxtmi.com/caselaws?id=117740 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross objection, emphasizing that an assessment order passed under section 144 read with section 148, which was barred by limitation, cannot be legalized or extended beyond the statutory limits. The Tribunal held that any illegal order cannot be legalized, reaffirming that the Assessing Officer cannot be directed to legitimize the assessment order once it has been annulled due to being time-barred. en-us Fri, 31 Dec 2004 00:00:00 +0530 Tue, 26 Jun 2012 12:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117740 The Tribunal dismissed the revenue's appeal and allowed the assessee's cross objection, emphasizing that an assessment order passed under section 144 read with section 148, which was barred by limitation, cannot be legalized or extended beyond the statutory limits. The Tribunal held that any illegal order cannot be legalized, reaffirming that the Assessing Officer cannot be directed to legitimize the assessment order once it has been annulled due to being time-barred. Case-Laws Income Tax Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117740