https://www.taxtmi.com/caselaws?id=13272 The High Court of GAUHATI dismissed the Revenue's appeal, affirming that the assessment order under section 144 of the Income-tax Act for the assessment year 1993-94 was time-barred by limitation as per section 153(1)(a). The court did not conclusively address the issue of whether the approval of the Range Deputy Commissioner of Income-tax compromised the Assessing Officer's quasi-judicial powers due to insufficient evidence and the decision on the first issue. en-us Tue, 09 Jan 2007 00:00:00 +0530 Wed, 27 May 2009 18:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13272 The High Court of GAUHATI dismissed the Revenue's appeal, affirming that the assessment order under section 144 of the Income-tax Act for the assessment year 1993-94 was time-barred by limitation as per section 153(1)(a). The court did not conclusively address the issue of whether the approval of the Range Deputy Commissioner of Income-tax compromised the Assessing Officer's quasi-judicial powers due to insufficient evidence and the decision on the first issue. Case-Laws Income Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13272