https://www.taxtmi.com/caselaws?id=17566 The court ruled in favor of the Revenue, confirming the applicability of section 144B to a charitable trust's assessment for the year 1979-80. The assessment order, which proposed a significant addition to the reported income, was not barred by limitation under section 153(1)(a) as the extended period applied due to section 144B being invoked. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further proceedings. en-us Tue, 18 Jun 1996 00:00:00 +0530 Wed, 23 Sep 2009 13:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17566 The court ruled in favor of the Revenue, confirming the applicability of section 144B to a charitable trust's assessment for the year 1979-80. The assessment order, which proposed a significant addition to the reported income, was not barred by limitation under section 153(1)(a) as the extended period applied due to section 144B being invoked. The judgment will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench for further proceedings. Case-Laws Income Tax Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17566