https://www.taxtmi.com/caselaws?id=28073 For limitation under Section 153 of the Income-tax Act, 1961, the relevant date for exclusion under Explanation 1(iv) is the date the Income-tax Officer receives the Inspecting Assistant Commissioner's directions under Section 144B, not the date those directions are issued. Applying that interpretation, the assessment order passed after receipt of the directions was held to be within time, and the limitation question was answered against the assessee. en-us Wed, 20 Apr 1983 00:00:00 +0530 Wed, 17 Feb 2010 18:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28073 For limitation under Section 153 of the Income-tax Act, 1961, the relevant date for exclusion under Explanation 1(iv) is the date the Income-tax Officer receives the Inspecting Assistant Commissioner's directions under Section 144B, not the date those directions are issued. Applying that interpretation, the assessment order passed after receipt of the directions was held to be within time, and the limitation question was answered against the assessee. Case-Laws Income Tax Wed, 20 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28073