https://www.taxtmi.com/caselaws?id=27675 The High Court of GAUHATI ruled in favor of the Income Tax Officer, holding that the assessment of an individual's income for the year 1963-64 was not barred by time under section 153 of the Income Tax Act, 1961. The Court emphasized that the assessment order was passed within the prescribed time limit of four years from the end of the assessment year, despite the demand notice being issued after the assessment order. The decision affirmed that the assessment was completed within the required timeframe, supporting the Income Tax Officer's position. en-us Fri, 23 Sep 1983 00:00:00 +0530 Mon, 15 Feb 2010 13:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27675 The High Court of GAUHATI ruled in favor of the Income Tax Officer, holding that the assessment of an individual's income for the year 1963-64 was not barred by time under section 153 of the Income Tax Act, 1961. The Court emphasized that the assessment order was passed within the prescribed time limit of four years from the end of the assessment year, despite the demand notice being issued after the assessment order. The decision affirmed that the assessment was completed within the required timeframe, supporting the Income Tax Officer's position. Case-Laws Income Tax Fri, 23 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27675