https://www.taxtmi.com/highlights?id=23472 Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT en-us Wed, 24 Jun 2015 10:09:10 +0530 Wed, 24 Jun 2015 10:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23472 Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this perspective, the impugned order under section 172(4) was indeed barred by limitation. - AT Highlights Income Tax Wed, 24 Jun 2015 10:09:10 +0530 https://www.taxtmi.com/highlights?id=23472