https://www.taxtmi.com/caselaws?id=23954 The High Court dismissed the petition seeking reference of a question of law, affirming the Tribunal's decision that if an assessment is time-barred, any decision on merits would be inconsequential, rendering subsequent proceedings futile. The Court stressed the significance of the assessment being within the limitation period for the validity of any decision. It was concluded that no question of law arose in the case, and the petition was dismissed. Previous legal decisions were referenced but deemed unnecessary for the judgment. en-us Fri, 21 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 14:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23954 The High Court dismissed the petition seeking reference of a question of law, affirming the Tribunal's decision that if an assessment is time-barred, any decision on merits would be inconsequential, rendering subsequent proceedings futile. The Court stressed the significance of the assessment being within the limitation period for the validity of any decision. It was concluded that no question of law arose in the case, and the petition was dismissed. Previous legal decisions were referenced but deemed unnecessary for the judgment. Case-Laws Income Tax Fri, 21 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23954