https://www.taxtmi.com/caselaws?id=259137 The Court held that the assessment made on 28.1.2002 was not time-barred under section 158BE(1)(b) of the Income Tax Act, 1961, as the audit period should be excluded from the limitation period. The Court ruled in favor of the revenue, setting aside the Tribunal's decision and remanding the case for a fair consideration of all other points raised by the assessee. en-us Wed, 22 Apr 2015 00:00:00 +0530 Wed, 12 Jul 2017 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259137 The Court held that the assessment made on 28.1.2002 was not time-barred under section 158BE(1)(b) of the Income Tax Act, 1961, as the audit period should be excluded from the limitation period. The Court ruled in favor of the revenue, setting aside the Tribunal's decision and remanding the case for a fair consideration of all other points raised by the assessee. Case-Laws Income Tax Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259137