https://www.taxtmi.com/caselaws?id=467738 A revisional order under section 263 regarding allowability of DPCO liability did not lead to any consequential assessment order being produced before the Tribunal. In view of the settled position that an order passed beyond the time limit prescribed under section 153(2A) is barred by limitation, the Tribunal found that nothing survived for adjudication and dismissed the assessee's appeal as infructuous. The decision turned on the absence of a consequential order and the effect of limitation on post-revision assessment proceedings. en-us Wed, 25 Jun 2025 00:00:00 +0530 Tue, 31 Mar 2026 19:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467738 A revisional order under section 263 regarding allowability of DPCO liability did not lead to any consequential assessment order being produced before the Tribunal. In view of the settled position that an order passed beyond the time limit prescribed under section 153(2A) is barred by limitation, the Tribunal found that nothing survived for adjudication and dismissed the assessee's appeal as infructuous. The decision turned on the absence of a consequential order and the effect of limitation on post-revision assessment proceedings. Case-Laws Income Tax Wed, 25 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467738