https://www.taxtmi.com/caselaws?id=8205 Section 35(2)'s saving proviso applies only where reassessment is made in consequence of, or to give effect to, a finding or direction in an appellate or revisional order against the same assessee; notices issued to co-owners as an association of persons were therefore barred by limitation because the earlier appeal related to a different entity. The Act also treats tenants-in-common according to their individual shares, so they cannot be assessed as an association of persons on the statutory scheme used here. The impugned notices were unsustainable on both limitation and assessment basis. en-us Mon, 08 Feb 1971 00:00:00 +0530 Mon, 06 Apr 2009 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8205 Section 35(2)'s saving proviso applies only where reassessment is made in consequence of, or to give effect to, a finding or direction in an appellate or revisional order against the same assessee; notices issued to co-owners as an association of persons were therefore barred by limitation because the earlier appeal related to a different entity. The Act also treats tenants-in-common according to their individual shares, so they cannot be assessed as an association of persons on the statutory scheme used here. The impugned notices were unsustainable on both limitation and assessment basis. Case-Laws Income Tax Mon, 08 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8205