https://www.taxtmi.com/caselaws?id=25329 The High Court ruled in favor of the Department, holding that the assessment order dated November 23, 1981, was valid despite the contention that it was time-barred. The Court considered precedents and determined that a revised return filed within the limitation period should be considered for assessment purposes, thus upholding the validity of the assessment order. The High Court's decision favored the Department and rejected the assessee's argument, concluding that the Tribunal erred in deeming the assessment order invalid due to the expiration of the limitation period. en-us Fri, 08 Jan 1988 00:00:00 +0530 Thu, 28 Jan 2010 10:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25329 The High Court ruled in favor of the Department, holding that the assessment order dated November 23, 1981, was valid despite the contention that it was time-barred. The Court considered precedents and determined that a revised return filed within the limitation period should be considered for assessment purposes, thus upholding the validity of the assessment order. The High Court's decision favored the Department and rejected the assessee's argument, concluding that the Tribunal erred in deeming the assessment order invalid due to the expiration of the limitation period. Case-Laws Income Tax Fri, 08 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25329