https://www.taxtmi.com/caselaws?id=19548 The court held that the Tribunal was not justified in annulling the assessment order dated September 19, 1984, as it was within the time limit prescribed by the Income-tax Act. The court ruled in favor of the Revenue and against the assessee, rejecting the prayer for a certificate under section 261 as the issue was deemed procedural and not of substantial public importance. en-us Thu, 02 Dec 1993 00:00:00 +0530 Sat, 07 Nov 2009 10:14:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19548 The court held that the Tribunal was not justified in annulling the assessment order dated September 19, 1984, as it was within the time limit prescribed by the Income-tax Act. The court ruled in favor of the Revenue and against the assessee, rejecting the prayer for a certificate under section 261 as the issue was deemed procedural and not of substantial public importance. Case-Laws Income Tax Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19548