https://www.taxtmi.com/caselaws?id=39385 Reassessment notices and assessment orders under the Karnataka Agricultural Income-tax Act were held time-barred because they were issued beyond the ordinary limitation period in section 36. The third proviso did not save the proceedings: its reference to "any person" was confined to persons closely connected with or represented in the earlier assessment, such as partners or members of a Hindu undivided family, and did not extend to tenants-in-common who were neither parties to nor represented in the prior proceedings. The second proviso also did not apply because no stay order or pending appeal deferred assessment against the petitioners. en-us Fri, 31 Jan 1975 00:00:00 +0530 Fri, 16 Apr 2010 11:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39385 Reassessment notices and assessment orders under the Karnataka Agricultural Income-tax Act were held time-barred because they were issued beyond the ordinary limitation period in section 36. The third proviso did not save the proceedings: its reference to "any person" was confined to persons closely connected with or represented in the earlier assessment, such as partners or members of a Hindu undivided family, and did not extend to tenants-in-common who were neither parties to nor represented in the prior proceedings. The second proviso also did not apply because no stay order or pending appeal deferred assessment against the petitioners. Case-Laws Income Tax Fri, 31 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39385