https://www.taxtmi.com/caselaws?id=119520 The Tribunal held that the Commissioner's exercise of jurisdiction under section 263 of the Income-tax Act was time-barred as the reassessment order did not alter the originally assessed income. The Tribunal ruled that the limitation period for revision should be calculated from the date of the original assessment order, rendering the Commissioner's order invalid. Consequently, the Commissioner's order was set aside as time-barred. en-us Mon, 02 Apr 2007 00:00:00 +0530 Wed, 11 Jul 2012 15:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119520 The Tribunal held that the Commissioner's exercise of jurisdiction under section 263 of the Income-tax Act was time-barred as the reassessment order did not alter the originally assessed income. The Tribunal ruled that the limitation period for revision should be calculated from the date of the original assessment order, rendering the Commissioner's order invalid. Consequently, the Commissioner's order was set aside as time-barred. Case-Laws Income Tax Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119520