https://www.taxtmi.com/caselaws?id=38421 A fresh order made to implement a valid appellate or supervisory direction is not barred merely because the original limitation period has expired. Where the Commissioner's revisional order under section 33B of the Indian Income-tax Act, 1922 was passed within the prescribed two-year period, the later order on remand was treated as effecting the appellate mandate rather than as a new, independent exercise of revisional power. The principle applied was that a lawful direction to make a fresh order is not defeated by expiry of the original time limit, so the subsequent order need not separately satisfy that limitation again. en-us Thu, 09 Dec 1976 00:00:00 +0530 Tue, 06 Apr 2010 11:22:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38421 A fresh order made to implement a valid appellate or supervisory direction is not barred merely because the original limitation period has expired. Where the Commissioner's revisional order under section 33B of the Indian Income-tax Act, 1922 was passed within the prescribed two-year period, the later order on remand was treated as effecting the appellate mandate rather than as a new, independent exercise of revisional power. The principle applied was that a lawful direction to make a fresh order is not defeated by expiry of the original time limit, so the subsequent order need not separately satisfy that limitation again. Case-Laws Income Tax Thu, 09 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38421