https://www.taxtmi.com/caselaws?id=188211 The judgment upheld the first appellate order, dismissing the appeal and affirming that the assessment order was indeed barred by limitation. The detailed analysis covered the retrospective effect of the proviso, the relevance of court orders on the limitation period, and the deletion of additions without proper examination of merits. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 22 Nov 2016 11:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188211 The judgment upheld the first appellate order, dismissing the appeal and affirming that the assessment order was indeed barred by limitation. The detailed analysis covered the retrospective effect of the proviso, the relevance of court orders on the limitation period, and the deletion of additions without proper examination of merits. Case-Laws Income Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188211