https://www.taxtmi.com/caselaws?id=32477 The appeal under section 260A of the Income-tax Act, 1961, regarding assessments for the years 1993-94 to 1997-98 was dismissed. The Tribunal's decision was affirmed, determining that no substantial question of law arose. The Commissioner (Appeals) found the notice for 1993-94 time-barred but upheld subsequent notices and assessments. The Tribunal's reliance on the Supreme Court decision in ITO v. Murlidhar Bhagwan Das was deemed correct, confirming that the grant of probate did not extend the limitation under section 150 of the Act. Consequently, the assessments for the mentioned years were upheld as valid. en-us Mon, 15 Sep 2008 00:00:00 +0530 Sun, 01 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32477 The appeal under section 260A of the Income-tax Act, 1961, regarding assessments for the years 1993-94 to 1997-98 was dismissed. The Tribunal's decision was affirmed, determining that no substantial question of law arose. The Commissioner (Appeals) found the notice for 1993-94 time-barred but upheld subsequent notices and assessments. The Tribunal's reliance on the Supreme Court decision in ITO v. Murlidhar Bhagwan Das was deemed correct, confirming that the grant of probate did not extend the limitation under section 150 of the Act. Consequently, the assessments for the mentioned years were upheld as valid. Case-Laws Income Tax Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32477