https://www.taxtmi.com/caselaws?id=793963 An order giving effect to an appellate order under the income-tax law is treated as part of the assessment process because it recomputes income, tax, demand and related tax credit, and is not a mere administrative step. The text states that such an order must be passed within the prescribed limitation; if no timely order is made, the original assessment basis cannot continue and the return is treated as accepted. It further notes that a penalty for concealment or evasion based on the superseded assessment basis cannot survive, and delay-interest provisions do not cure the time bar or validate a belated assessment. en-us Mon, 22 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793963 An order giving effect to an appellate order under the income-tax law is treated as part of the assessment process because it recomputes income, tax, demand and related tax credit, and is not a mere administrative step. The text states that such an order must be passed within the prescribed limitation; if no timely order is made, the original assessment basis cannot continue and the return is treated as accepted. It further notes that a penalty for concealment or evasion based on the superseded assessment basis cannot survive, and delay-interest provisions do not cure the time bar or validate a belated assessment. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793963