https://www.taxtmi.com/caselaws?id=210572 The court held that the assessment order dated 29th June, 2007, under Section 153A of the Income Tax Act, 1961, was within the extended limitation period as per the proviso to the Explanation in Section 153B, despite periods of special audit and stay of proceedings. The court ruled in favor of the Revenue and directed the tribunal to hear the appeals on merits without awarding costs to either party. en-us Tue, 24 Jan 2012 00:00:00 +0530 Fri, 25 Oct 2013 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210572 The court held that the assessment order dated 29th June, 2007, under Section 153A of the Income Tax Act, 1961, was within the extended limitation period as per the proviso to the Explanation in Section 153B, despite periods of special audit and stay of proceedings. The court ruled in favor of the Revenue and directed the tribunal to hear the appeals on merits without awarding costs to either party. Case-Laws Income Tax Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210572