https://www.taxtmi.com/caselaws?id=205308 The court dismissed the appeal challenging an ITAT order under section 260A of the Income-tax Act, 1961 for the assessment year 1998-1999. It found that the reassessment proceedings were barred by limitation as conditions for reassessment were not met. The court emphasized that the Assessing Officer had no jurisdiction to reassess after the expiry of four years from the original assessment. Consequently, the appeal was dismissed as no substantial question of law arose in the case. en-us Sun, 01 Aug 2010 00:00:00 +0530 Wed, 20 Jul 2011 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205308 The court dismissed the appeal challenging an ITAT order under section 260A of the Income-tax Act, 1961 for the assessment year 1998-1999. It found that the reassessment proceedings were barred by limitation as conditions for reassessment were not met. The court emphasized that the Assessing Officer had no jurisdiction to reassess after the expiry of four years from the original assessment. Consequently, the appeal was dismissed as no substantial question of law arose in the case. Case-Laws Income Tax Sun, 01 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205308