https://www.taxtmi.com/caselaws?id=795076 Revision on matters unrelated to a reassessment must be initiated within the limitation period calculated from the original assessment order. Where reassessment was confined to alleged bogus purchases, revision concerning gifts to doctors, expenditure relating to exempt income, and CSR deduction could not rely on the reassessment order to extend limitation. Although audit objections were available during reassessment, those issues were not brought within its scope. The notes state that the revisionary proceedings were time-barred and the section 263 order was quashed. en-us Mon, 13 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795076 Revision on matters unrelated to a reassessment must be initiated within the limitation period calculated from the original assessment order. Where reassessment was confined to alleged bogus purchases, revision concerning gifts to doctors, expenditure relating to exempt income, and CSR deduction could not rely on the reassessment order to extend limitation. Although audit objections were available during reassessment, those issues were not brought within its scope. The notes state that the revisionary proceedings were time-barred and the section 263 order was quashed. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795076