https://www.taxtmi.com/caselaws?id=35061 The court allowed the appeal, ruling that the invocation of Section 144B of the Income-tax Act was unjustified and the assessment was time-barred. The court emphasized that since there was no variation in the total income returned, Section 144B could not be invoked. Additionally, the court held that the assessment completed beyond the statutory deadline was indeed time-barred. The order of the Income-tax Appellate Tribunal was set aside. en-us Fri, 21 Nov 2008 00:00:00 +0530 Sat, 12 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35061 The court allowed the appeal, ruling that the invocation of Section 144B of the Income-tax Act was unjustified and the assessment was time-barred. The court emphasized that since there was no variation in the total income returned, Section 144B could not be invoked. Additionally, the court held that the assessment completed beyond the statutory deadline was indeed time-barred. The order of the Income-tax Appellate Tribunal was set aside. Case-Laws Income Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35061