https://www.taxtmi.com/caselaws?id=167655 The Division Bench of the High Court held that the civil suit for recovery of amounts paid towards agricultural income tax assessment was barred by limitation. The Court determined that the limitation period commenced on January 1, 1968, when the assessment was quashed, and not from the dismissal of the State's appeal in 1971 as argued by the appellants. Despite the appellants' awareness of the assessment being quashed, the Court found that the suit was filed beyond the prescribed limitation period, leading to the dismissal of the appeal without costs awarded. en-us Thu, 01 Feb 1996 00:00:00 +0530 Thu, 01 Jan 2015 14:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167655 The Division Bench of the High Court held that the civil suit for recovery of amounts paid towards agricultural income tax assessment was barred by limitation. The Court determined that the limitation period commenced on January 1, 1968, when the assessment was quashed, and not from the dismissal of the State's appeal in 1971 as argued by the appellants. Despite the appellants' awareness of the assessment being quashed, the Court found that the suit was filed beyond the prescribed limitation period, leading to the dismissal of the appeal without costs awarded. Case-Laws Indian Laws Thu, 01 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167655