https://www.taxtmi.com/caselaws?id=2981 Section 153(2) governs reassessment under section 147 after notice under section 148, and the exception in section 153(3)(ii) applies only where the reassessment is made in consequence of, or to give effect to, a finding or direction in an appellate or revisional order. The appellate order for assessment year 1997-98 dealt only with that year's agricultural income claim and did not direct or require reassessment of the earlier assessment years 1992-93 to 1996-97. Accordingly, section 153(3)(ii) was not available and the reassessments for the earlier years were time-barred under section 153(2). en-us Tue, 07 Feb 2006 00:00:00 +0530 Wed, 30 Jul 2008 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2981 Section 153(2) governs reassessment under section 147 after notice under section 148, and the exception in section 153(3)(ii) applies only where the reassessment is made in consequence of, or to give effect to, a finding or direction in an appellate or revisional order. The appellate order for assessment year 1997-98 dealt only with that year's agricultural income claim and did not direct or require reassessment of the earlier assessment years 1992-93 to 1996-97. Accordingly, section 153(3)(ii) was not available and the reassessments for the earlier years were time-barred under section 153(2). Case-Laws Income Tax Tue, 07 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2981