https://www.taxtmi.com/caselaws?id=5160 An order under section 23A of the Indian Income-tax Act, 1922 directing payment of additional supertax was held not to be an assessment order. As a result, the limitation period in section 34(3), which applies only to assessment orders, could not bar the section 23A order even though it was made more than four years after the assessment year ended. The Supreme Court accordingly held that the order was not time-barred and the Revenue's position prevailed. en-us Mon, 27 Jan 1969 00:00:00 +0530 Thu, 30 Aug 2018 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5160 An order under section 23A of the Indian Income-tax Act, 1922 directing payment of additional supertax was held not to be an assessment order. As a result, the limitation period in section 34(3), which applies only to assessment orders, could not bar the section 23A order even though it was made more than four years after the assessment year ended. The Supreme Court accordingly held that the order was not time-barred and the Revenue's position prevailed. Case-Laws Income Tax Mon, 27 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5160