https://www.taxtmi.com/caselaws?id=14023 A Commissioner's rejection of a tax revision as time-barred could not stand where the assessee's supporting bank correspondence on uncharged interest had not been considered. The High Court held that limitation could not be decided in isolation from material bearing on the claim, especially where the correspondence was relevant to whether interest had been waived and later debited. The adverse order was quashed, the limitation finding was set aside, and the matter was remanded to the Commissioner for fresh disposal on limitation and merits after considering all relevant material. en-us Fri, 29 Jan 1999 00:00:00 +0530 Tue, 07 Jul 2009 16:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14023 A Commissioner's rejection of a tax revision as time-barred could not stand where the assessee's supporting bank correspondence on uncharged interest had not been considered. The High Court held that limitation could not be decided in isolation from material bearing on the claim, especially where the correspondence was relevant to whether interest had been waived and later debited. The adverse order was quashed, the limitation finding was set aside, and the matter was remanded to the Commissioner for fresh disposal on limitation and merits after considering all relevant material. Case-Laws Income Tax Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14023