https://www.taxtmi.com/caselaws?id=23693 The court ruled in favor of the assessee, finding that the assessments for the years 1971-72 to 1975-76 and 1978-79 were barred by limitation. The dispute centered on whether the time taken for rehearing by the Income-tax Officer should be excluded for limitation purposes. The court determined that the offer for rehearing by the Inspecting Assistant Commissioner did not necessitate further inquiry by the Income-tax Officer, and thus, the time should not be extended. The judgment emphasized that a change in the Income-tax Officer during proceedings did not warrant a rehearing, ultimately concluding that the assessments were time-barred as of October 16, 1981. en-us Wed, 18 Oct 1989 00:00:00 +0530 Wed, 23 Dec 2009 12:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23693 The court ruled in favor of the assessee, finding that the assessments for the years 1971-72 to 1975-76 and 1978-79 were barred by limitation. The dispute centered on whether the time taken for rehearing by the Income-tax Officer should be excluded for limitation purposes. The court determined that the offer for rehearing by the Inspecting Assistant Commissioner did not necessitate further inquiry by the Income-tax Officer, and thus, the time should not be extended. The judgment emphasized that a change in the Income-tax Officer during proceedings did not warrant a rehearing, ultimately concluding that the assessments were time-barred as of October 16, 1981. Case-Laws Income Tax Wed, 18 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23693