https://www.taxtmi.com/caselaws?id=13730 Reopening of an assessment under section 30 of the Assam Agricultural Income-tax Act, 1939 is permissible only within eight years from the end of the relevant assessment year, and the period can be extended only where delay is attributable to a court or authority order restraining or preventing action. A notice issued for assessment year 1984-85 on 26 February 1997 was beyond the statutory limit, and no material showed that the proviso for exclusion of time applied. The notice was therefore barred by limitation and liable to be quashed, with the proceedings founded on it set aside. en-us Tue, 18 Jan 2005 00:00:00 +0530 Thu, 02 Jul 2009 10:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13730 Reopening of an assessment under section 30 of the Assam Agricultural Income-tax Act, 1939 is permissible only within eight years from the end of the relevant assessment year, and the period can be extended only where delay is attributable to a court or authority order restraining or preventing action. A notice issued for assessment year 1984-85 on 26 February 1997 was beyond the statutory limit, and no material showed that the proviso for exclusion of time applied. The notice was therefore barred by limitation and liable to be quashed, with the proceedings founded on it set aside. Case-Laws Income Tax Tue, 18 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13730