https://www.taxtmi.com/caselaws?id=187976 Limitation for issuance of assessment notices prevails where an appellate order does not contain a finding or direction that is within the appellate power and necessary to make that order; such findings are limited to material questions in issue and exclude incidental or collateral statements. The second proviso extends beyond the appellant only when other persons are so intimately connected to the assessment that the appellate finding is necessary to give effect to the order. There must be a causal connection between the appellate finding/direction and the subsequent assessment action. Applying these principles, the 1956 notice was not issued in consequence of any competent appellate finding and was time-barred. en-us Tue, 17 Mar 1959 00:00:00 +0530 Mon, 14 Nov 2016 17:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187976 Limitation for issuance of assessment notices prevails where an appellate order does not contain a finding or direction that is within the appellate power and necessary to make that order; such findings are limited to material questions in issue and exclude incidental or collateral statements. The second proviso extends beyond the appellant only when other persons are so intimately connected to the assessment that the appellate finding is necessary to give effect to the order. There must be a causal connection between the appellate finding/direction and the subsequent assessment action. Applying these principles, the 1956 notice was not issued in consequence of any competent appellate finding and was time-barred. Case-Laws Income Tax Tue, 17 Mar 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187976