https://www.taxtmi.com/caselaws?id=219637 The appeals were allowed as the revisionary order under Section 263 was found to be time-barred. The Tribunal held that the limitation for passing the revisionary order runs from the date of the original assessment order, and since the reassessment did not cover the issue of Section 80IB(13) read with Section 80IA(9), the revisionary order was quashed. en-us Fri, 13 Jul 2012 00:00:00 +0530 Thu, 08 Nov 2012 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219637 The appeals were allowed as the revisionary order under Section 263 was found to be time-barred. The Tribunal held that the limitation for passing the revisionary order runs from the date of the original assessment order, and since the reassessment did not cover the issue of Section 80IB(13) read with Section 80IA(9), the revisionary order was quashed. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219637