https://www.taxtmi.com/caselaws?id=214236 The Supreme Court held that the revision order by the Commissioner of Income tax was time-barred under section 263 of the Income-tax Act, as the limitation period starts from the date of the original assessment order where disputed issues were discussed. The revision order was deemed void and unsustainable in law, leading to its setting aside and allowing the appeal filed by the assessee. The case emphasized the necessity of adhering to statutory limitation periods for revision orders to ensure their validity and sustainability. en-us Tue, 15 May 2012 00:00:00 +0530 Fri, 22 Jun 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214236 The Supreme Court held that the revision order by the Commissioner of Income tax was time-barred under section 263 of the Income-tax Act, as the limitation period starts from the date of the original assessment order where disputed issues were discussed. The revision order was deemed void and unsustainable in law, leading to its setting aside and allowing the appeal filed by the assessee. The case emphasized the necessity of adhering to statutory limitation periods for revision orders to ensure their validity and sustainability. Case-Laws Income Tax Tue, 15 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214236