https://www.taxtmi.com/caselaws?id=785367 Interplay between limitation and tribunal reassessment is addressed: the article explains that where limitation under the assessment statute operates against a final assessment passed under the alternate dispute resolution procedure, the assessment is barred by limitation and must be quashed; this conclusion was reached by applying consistency with binding coordinate decisions and precedent. It further notes that where the same limitation question is pending before the Supreme Court, parties may be granted liberty to revive proceedings for adjudication on merits if the higher courts ultimate ruling mandates modification of the quashing. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785367 Interplay between limitation and tribunal reassessment is addressed: the article explains that where limitation under the assessment statute operates against a final assessment passed under the alternate dispute resolution procedure, the assessment is barred by limitation and must be quashed; this conclusion was reached by applying consistency with binding coordinate decisions and precedent. It further notes that where the same limitation question is pending before the Supreme Court, parties may be granted liberty to revive proceedings for adjudication on merits if the higher courts ultimate ruling mandates modification of the quashing. Case-Laws Income Tax Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785367