https://www.taxtmi.com/caselaws?id=252044 The Tribunal held that the order passed under Section 263 of the Income Tax Act was barred by limitation as it exceeded the two-year period from the original assessment order. Consequently, the order was deemed invalid, and the appeal of the assessee was allowed. Other grounds raised by the assessee were not addressed due to the decision on the limitation issue. en-us Fri, 26 Sep 2014 00:00:00 +0530 Mon, 23 Feb 2015 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252044 The Tribunal held that the order passed under Section 263 of the Income Tax Act was barred by limitation as it exceeded the two-year period from the original assessment order. Consequently, the order was deemed invalid, and the appeal of the assessee was allowed. Other grounds raised by the assessee were not addressed due to the decision on the limitation issue. Case-Laws Income Tax Fri, 26 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252044