https://www.taxtmi.com/caselaws?id=19942 The High Court of GUJARAT ruled that an assessment order for the year 1973-74 was time-barred as the tax determination was not completed within the prescribed time limit. Despite the Revenue's argument that tax determination could be done later as an administrative task, the Court held that determining both total income and tax payable are essential to the assessment process. As the tax determination was not within the time limit, the assessment order was deemed time-barred. The Court decided in favor of the assessee, with no order as to costs. en-us Wed, 25 Aug 1993 00:00:00 +0530 Tue, 10 Nov 2009 17:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19942 The High Court of GUJARAT ruled that an assessment order for the year 1973-74 was time-barred as the tax determination was not completed within the prescribed time limit. Despite the Revenue's argument that tax determination could be done later as an administrative task, the Court held that determining both total income and tax payable are essential to the assessment process. As the tax determination was not within the time limit, the assessment order was deemed time-barred. The Court decided in favor of the assessee, with no order as to costs. Case-Laws Income Tax Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19942