https://www.taxtmi.com/caselaws?id=39928 An order under section 23A of the Indian Income-tax Act, 1922, as amended, was held not to be an assessment order. The provision was treated as a machinery provision because it authorised the Income-tax Officer to determine and impose liability for additional super-tax on undistributed profits, but did not itself create the tax charge. As a result, the limitation period applicable to assessment orders under section 34(3) did not govern orders made under section 23A. en-us Tue, 01 Nov 1966 00:00:00 +0530 Fri, 20 Dec 2024 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39928 An order under section 23A of the Indian Income-tax Act, 1922, as amended, was held not to be an assessment order. The provision was treated as a machinery provision because it authorised the Income-tax Officer to determine and impose liability for additional super-tax on undistributed profits, but did not itself create the tax charge. As a result, the limitation period applicable to assessment orders under section 34(3) did not govern orders made under section 23A. Case-Laws Income Tax Tue, 01 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39928