https://www.taxtmi.com/caselaws?id=23249 Section 153(3) of the Income-tax Act, 1961 operates as an exception to the limitation in section 153(1) where an assessment, reassessment or recomputation is made to give effect to a finding or direction in an appellate order. On that basis, an appellate authority may direct the Income-tax Officer to make separate assessments for different periods despite the ordinary time limit, if the direction falls within the statutory exception. The text notes that such a direction was treated as valid and the issue was answered in favour of the Revenue. en-us Tue, 10 Jul 1990 00:00:00 +0530 Thu, 17 Dec 2009 17:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23249 Section 153(3) of the Income-tax Act, 1961 operates as an exception to the limitation in section 153(1) where an assessment, reassessment or recomputation is made to give effect to a finding or direction in an appellate order. On that basis, an appellate authority may direct the Income-tax Officer to make separate assessments for different periods despite the ordinary time limit, if the direction falls within the statutory exception. The text notes that such a direction was treated as valid and the issue was answered in favour of the Revenue. Case-Laws Income Tax Tue, 10 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23249