https://www.taxtmi.com/caselaws?id=10282 The Tribunal upheld the decision to annul the assessment order for the assessment year 1981-82, ruling in favor of the assessee based on the correct interpretation of the Income-tax Act provisions regarding the limitation period for assessment. The case emphasized the importance of understanding statutory provisions and jurisdictional aspects in tax assessments to ensure compliance with legal requirements. en-us Wed, 12 Jan 2005 00:00:00 +0530 Mon, 13 Jul 2009 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10282 The Tribunal upheld the decision to annul the assessment order for the assessment year 1981-82, ruling in favor of the assessee based on the correct interpretation of the Income-tax Act provisions regarding the limitation period for assessment. The case emphasized the importance of understanding statutory provisions and jurisdictional aspects in tax assessments to ensure compliance with legal requirements. Case-Laws Income Tax Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10282