https://www.taxtmi.com/caselaws?id=751627 The discussion concerns the limitation periods for income-tax assessment orders, focusing on the interaction between Section 153(3)(ii) and Section 153(2A) of the Income Tax Act, 1961, and whether a substantial question of law arose under Section 260A. It notes that the Calcutta HC found Section 153(3)(ii) inapplicable on the facts. The SC then refused condonation of a 340-day delay in filing the special leave petition, finding the explanation unsatisfactory, and dismissed both the delay application and the petition. en-us Mon, 15 Apr 2024 00:00:00 +0530 Fri, 08 May 2026 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751627 The discussion concerns the limitation periods for income-tax assessment orders, focusing on the interaction between Section 153(3)(ii) and Section 153(2A) of the Income Tax Act, 1961, and whether a substantial question of law arose under Section 260A. It notes that the Calcutta HC found Section 153(3)(ii) inapplicable on the facts. The SC then refused condonation of a 340-day delay in filing the special leave petition, finding the explanation unsatisfactory, and dismissed both the delay application and the petition. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751627