https://www.taxtmi.com/caselaws?id=364248 The Tribunal found that the Commissioner of Income-tax's order under section 263 was time-barred as it was not connected to the reassessment order. Since the subject matter of the revision was unrelated to the reassessment, the time limit should have commenced from the original assessment order date. Therefore, the CIT's order dated 27.03.2017 was held to be barred by limitation, and the appeal by the assessee was allowed. en-us Mon, 23 Jul 2018 00:00:00 +0530 Wed, 25 Jul 2018 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364248 The Tribunal found that the Commissioner of Income-tax's order under section 263 was time-barred as it was not connected to the reassessment order. Since the subject matter of the revision was unrelated to the reassessment, the time limit should have commenced from the original assessment order date. Therefore, the CIT's order dated 27.03.2017 was held to be barred by limitation, and the appeal by the assessee was allowed. Case-Laws Income Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364248