https://www.taxtmi.com/caselaws?id=456868 A limitation challenge was raised to an assessment order under the third proviso to section 153(1) of the Income-tax Act for AY 2021-22, on the ground that the time to complete assessment had expired. The HC directed issuance of notice because the issue required further examination. It allowed the Assessing Officer to continue the assessment proceedings, but protected the assessee by directing that any adverse order shall not be given effect to until further orders. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 21 Aug 2024 19:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456868 A limitation challenge was raised to an assessment order under the third proviso to section 153(1) of the Income-tax Act for AY 2021-22, on the ground that the time to complete assessment had expired. The HC directed issuance of notice because the issue required further examination. It allowed the Assessing Officer to continue the assessment proceedings, but protected the assessee by directing that any adverse order shall not be given effect to until further orders. Case-Laws Income Tax Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456868