https://www.taxtmi.com/caselaws?id=783512 SC dismissed the revenue's SLP challenging the HC's decision on limitation under s.153(2A) regarding validity of the draft and final assessment orders. The petitioner-revenue conceded that an identical issue had already been decided against it in an earlier SC order, wherein a similar matter was dismissed. Relying on that precedent, SC declined to interfere and summarily dismissed the present SLP, thereby affirming the HC's view that the assessment orders in question were barred by limitation. No separate issue of condonation of delay arose for adjudication. en-us Mon, 15 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783512 SC dismissed the revenue's SLP challenging the HC's decision on limitation under s.153(2A) regarding validity of the draft and final assessment orders. The petitioner-revenue conceded that an identical issue had already been decided against it in an earlier SC order, wherein a similar matter was dismissed. Relying on that precedent, SC declined to interfere and summarily dismissed the present SLP, thereby affirming the HC's view that the assessment orders in question were barred by limitation. No separate issue of condonation of delay arose for adjudication. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783512