https://www.taxtmi.com/caselaws?id=13432 A return filed after the statutory due date under section 35 of the Agricultural Income-tax Act does not fall within section 39(6), so the two-year assessment limit for returns filed under that provision is inapplicable. Where the assessee fails to file within the prescribed time, the Explanation to section 39(6) directs application of section 41, which governs escaped assessment and allows assessment or reassessment within ten years. On that basis, the limitation objection failed and the assessment was held not time-barred. en-us Thu, 11 Jan 2007 00:00:00 +0530 Thu, 28 May 2009 18:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13432 A return filed after the statutory due date under section 35 of the Agricultural Income-tax Act does not fall within section 39(6), so the two-year assessment limit for returns filed under that provision is inapplicable. Where the assessee fails to file within the prescribed time, the Explanation to section 39(6) directs application of section 41, which governs escaped assessment and allows assessment or reassessment within ten years. On that basis, the limitation objection failed and the assessment was held not time-barred. Case-Laws Income Tax Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13432