https://www.taxtmi.com/caselaws?id=8538 An order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, directing payment of additional super-tax is not an assessment order within section 34(3). The Supreme Court's ruling on that point was applied to hold that the limitation period prescribed for assessment orders does not govern proceedings under section 23A. As a result, an order under the amended section 23A is not barred by the four-year limitation in section 34(3) and may be made after the expiry of that period. en-us Wed, 21 Apr 1971 00:00:00 +0530 Wed, 29 Apr 2009 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8538 An order under section 23A of the Income-tax Act, 1922, as amended by the Finance Act, 1955, directing payment of additional super-tax is not an assessment order within section 34(3). The Supreme Court's ruling on that point was applied to hold that the limitation period prescribed for assessment orders does not govern proceedings under section 23A. As a result, an order under the amended section 23A is not barred by the four-year limitation in section 34(3) and may be made after the expiry of that period. Case-Laws Income Tax Wed, 21 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8538