https://www.taxtmi.com/caselaws?id=304345 The Tribunal allowed all four appeals by the assessee, as it held that the Assessing Officer's orders were time-barred under section 153 (2A) for different assessment years. The Tribunal determined that section 153 (2A) applied to orders under sections 201 (1) and 201 (1A) based on a precedent set by the Rajasthan High Court. Consequently, the Tribunal quashed the impugned orders issued to comply with a tribunal order from 2006. The decision on the limitation issue rendered further examination of other grounds raised by the assessee unnecessary. en-us Mon, 17 Oct 2016 00:00:00 +0530 Thu, 22 Sep 2022 07:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304345 The Tribunal allowed all four appeals by the assessee, as it held that the Assessing Officer's orders were time-barred under section 153 (2A) for different assessment years. The Tribunal determined that section 153 (2A) applied to orders under sections 201 (1) and 201 (1A) based on a precedent set by the Rajasthan High Court. Consequently, the Tribunal quashed the impugned orders issued to comply with a tribunal order from 2006. The decision on the limitation issue rendered further examination of other grounds raised by the assessee unnecessary. Case-Laws Income Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304345