https://www.taxtmi.com/caselaws?id=770545 The SC/Tribunal invalidated an assessment order dated 21.02.2017 for being time-barred under section 153(1) of the Income-tax Act. The revisionary order passed under section 263 was quashed as it sought to revise an already invalid assessment order. The Tribunal held that limitation issues can be raised at any appellate stage, and the Commissioner cannot exercise revisionary jurisdiction over a time-barred order, despite potential procedural irregularities in the original assessment. en-us Tue, 06 May 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770545 The SC/Tribunal invalidated an assessment order dated 21.02.2017 for being time-barred under section 153(1) of the Income-tax Act. The revisionary order passed under section 263 was quashed as it sought to revise an already invalid assessment order. The Tribunal held that limitation issues can be raised at any appellate stage, and the Commissioner cannot exercise revisionary jurisdiction over a time-barred order, despite potential procedural irregularities in the original assessment. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770545