https://www.taxtmi.com/caselaws?id=35507 For computing limitation for assessment, the period consumed in the statutory draft-assessment reference procedure under section 144B must be excluded under section 153, as recognised by binding precedent. Applying that exclusion, the assessment order was treated as within time and not barred by limitation. en-us Tue, 07 Jul 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35507 For computing limitation for assessment, the period consumed in the statutory draft-assessment reference procedure under section 144B must be excluded under section 153, as recognised by binding precedent. Applying that exclusion, the assessment order was treated as within time and not barred by limitation. Case-Laws Income Tax Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35507