https://www.taxtmi.com/circulars?id=9378 The limitation under section 153(1)(a) applies to completion of assessments or reassessments arising from objections or reopenings and is not extended by filing objections, including late objections made within one month of a demand notice; the bar is on making the assessment order. Failure by the assessing officer to issue the mandatory notice or to complete the assessment before the expiry of the limitation period precludes making an assessment under section 143(3). Assessing officers must track objections and reopenings and maintain the required register to ensure compliance with the limitation timetable. en-us Sat, 29 Nov 1980 00:00:00 +0530 Sat, 04 Jun 2011 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9378 The limitation under section 153(1)(a) applies to completion of assessments or reassessments arising from objections or reopenings and is not extended by filing objections, including late objections made within one month of a demand notice; the bar is on making the assessment order. Failure by the assessing officer to issue the mandatory notice or to complete the assessment before the expiry of the limitation period precludes making an assessment under section 143(3). Assessing officers must track objections and reopenings and maintain the required register to ensure compliance with the limitation timetable. Circulars Income Tax Sat, 29 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9378