https://www.taxtmi.com/caselaws?id=470576 The limitation issue under Section 153(5) of the Income-tax Act, 1961 concerns whether the statutory period for giving effect to an appellate order had expired. The contention asserted that expiry of this period affected the validity of giving appeal effect. The Court sought instructions from the Assessing Officer on the limitation question and directed the matter to be listed for further hearing. en-us Thu, 14 May 2026 00:00:00 +0530 Fri, 31 Jul 2026 11:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470576 The limitation issue under Section 153(5) of the Income-tax Act, 1961 concerns whether the statutory period for giving effect to an appellate order had expired. The contention asserted that expiry of this period affected the validity of giving appeal effect. The Court sought instructions from the Assessing Officer on the limitation question and directed the matter to be listed for further hearing. Case-Laws Income Tax Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470576