https://www.taxtmi.com/caselaws?id=7687 An order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, was held not to be an assessment order under the Act. The court distinguished assessment of tax under section 23 from the separate liability-imposing mechanism in section 23A, treating section 23A as a self-contained provision. Because the computation of tax under section 23A did not amount to an assessment, the limitation period applicable to assessment orders under section 34(3) did not apply. The reference was answered against the assessee. en-us Fri, 26 Sep 1969 00:00:00 +0530 Tue, 17 Mar 2009 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7687 An order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, was held not to be an assessment order under the Act. The court distinguished assessment of tax under section 23 from the separate liability-imposing mechanism in section 23A, treating section 23A as a self-contained provision. Because the computation of tax under section 23A did not amount to an assessment, the limitation period applicable to assessment orders under section 34(3) did not apply. The reference was answered against the assessee. Case-Laws Income Tax Fri, 26 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7687