https://www.taxtmi.com/caselaws?id=30703 The court upheld the Tribunal's decision, emphasizing the need for timely compliance with the Commissioner's directive under Section 263 to pass consequential orders within a reasonable period. The Assessing Officer's delay of over three years and eight months in passing the order was deemed unreasonable, leading to the dismissal of the appeal as infructuous. The judgment highlighted the importance of adhering to directives within a reasonable timeframe, even in the absence of a specified limitation period. en-us Wed, 10 Sep 2008 00:00:00 +0530 Sat, 17 Oct 2009 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30703 The court upheld the Tribunal's decision, emphasizing the need for timely compliance with the Commissioner's directive under Section 263 to pass consequential orders within a reasonable period. The Assessing Officer's delay of over three years and eight months in passing the order was deemed unreasonable, leading to the dismissal of the appeal as infructuous. The judgment highlighted the importance of adhering to directives within a reasonable timeframe, even in the absence of a specified limitation period. Case-Laws Income Tax Wed, 10 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30703