https://www.taxtmi.com/caselaws?id=267996 The court held that the assessment order for the assessment year 1983-84 was not barred by limitation under Section 153(3) Explanation (1)(ii) of the Income Tax Act. The time taken by the Commissioner to decide the matter post the High Court's direction was excluded in computing the period of limitation. As the assessment was completed within the extended period, the court deemed the assessment order to be within the extended period of limitation. Consequently, the court ruled against the appellant and in favor of the department, dismissing the appeal. en-us Thu, 05 Nov 2015 00:00:00 +0530 Wed, 18 Nov 2015 09:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267996 The court held that the assessment order for the assessment year 1983-84 was not barred by limitation under Section 153(3) Explanation (1)(ii) of the Income Tax Act. The time taken by the Commissioner to decide the matter post the High Court's direction was excluded in computing the period of limitation. As the assessment was completed within the extended period, the court deemed the assessment order to be within the extended period of limitation. Consequently, the court ruled against the appellant and in favor of the department, dismissing the appeal. Case-Laws Income Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267996