https://www.taxtmi.com/caselaws?id=314147 The HC concluded that the period of limitation for passing orders under Section 263 of the Income Tax Act, 1961, should be calculated from the original assessment order, as clarified by the SC. Consequently, the notice was deemed without jurisdiction and time-barred. The petition was allowed, as respondents did not contest this position. en-us Mon, 26 Feb 2024 00:00:00 +0530 Mon, 20 May 2024 18:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314147 The HC concluded that the period of limitation for passing orders under Section 263 of the Income Tax Act, 1961, should be calculated from the original assessment order, as clarified by the SC. Consequently, the notice was deemed without jurisdiction and time-barred. The petition was allowed, as respondents did not contest this position. Case-Laws Income Tax Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314147