https://www.taxtmi.com/caselaws?id=238842 The High Court upheld the Tribunal's decision that the assessment was time-barred under Section 158BC of the Income Tax Act, 1961. It clarified that the limitation period recommenced from the date of vacation of the interim order, not from the date of communication, emphasizing the statutory provisions over High Court Rules in income tax proceedings. The judgment highlighted the importance of adhering to limitation periods and the impact of court orders on such timelines, ultimately dismissing the income tax appeal. en-us Thu, 05 Sep 2013 00:00:00 +0530 Fri, 01 Nov 2013 06:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238842 The High Court upheld the Tribunal's decision that the assessment was time-barred under Section 158BC of the Income Tax Act, 1961. It clarified that the limitation period recommenced from the date of vacation of the interim order, not from the date of communication, emphasizing the statutory provisions over High Court Rules in income tax proceedings. The judgment highlighted the importance of adhering to limitation periods and the impact of court orders on such timelines, ultimately dismissing the income tax appeal. Case-Laws Income Tax Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238842