https://www.taxtmi.com/caselaws?id=791930 The six-month limit in section 12AA(2) was held to apply only to applications under section 12A(1)(a), (aa) or (ab), and not to an application under section 12A(1)(ac)(iii); the assessee therefore could not rely on that provision to contend that the rejection order was non-est for limitation. However, the assessee had not given a satisfactory response to the authority's queries, and the matter was nevertheless sent back for fresh adjudication after granting adequate opportunity of hearing. en-us Thu, 30 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791930 The six-month limit in section 12AA(2) was held to apply only to applications under section 12A(1)(a), (aa) or (ab), and not to an application under section 12A(1)(ac)(iii); the assessee therefore could not rely on that provision to contend that the rejection order was non-est for limitation. However, the assessee had not given a satisfactory response to the authority's queries, and the matter was nevertheless sent back for fresh adjudication after granting adequate opportunity of hearing. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791930