https://www.taxtmi.com/caselaws?id=298199 Reassessment limitation was determined by the service date of the latter of two notices issued on the same date. Where notices were served on 25 March 2011 and 6 April 2011, the period for completing reassessment ran from service of the latter notice; therefore, assessment orders passed on 28 March 2013 fell within the permitted period under the Income-tax Act. Challenges to the additions on merits required fresh consideration because the first appellate authority had not adjudicated those grounds. The limitation challenge failed, while the merits issues were remitted to the first appellate authority for decision. en-us Fri, 17 Jun 2016 00:00:00 +0530 Wed, 20 Oct 2021 09:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298199 Reassessment limitation was determined by the service date of the latter of two notices issued on the same date. Where notices were served on 25 March 2011 and 6 April 2011, the period for completing reassessment ran from service of the latter notice; therefore, assessment orders passed on 28 March 2013 fell within the permitted period under the Income-tax Act. Challenges to the additions on merits required fresh consideration because the first appellate authority had not adjudicated those grounds. The limitation challenge failed, while the merits issues were remitted to the first appellate authority for decision. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298199