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    <title>2001 (8) TMI 1416 - KARNATAKA HIGH COURT</title>
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    <description>Uncommunicated deferment orders raise whether their period may be excluded when calculating the limitation for reassessment. The central issues are whether an order not communicated to the assessee can validly support exclusion of time and whether the assessing authority retained statutory power to reopen the matter within the applicable limitation period. Competing positions on limitation and part of the reasoning are identified, but no final operative determination is available.</description>
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      <description>Uncommunicated deferment orders raise whether their period may be excluded when calculating the limitation for reassessment. The central issues are whether an order not communicated to the assessee can validly support exclusion of time and whether the assessing authority retained statutory power to reopen the matter within the applicable limitation period. Competing positions on limitation and part of the reasoning are identified, but no final operative determination is available.</description>
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