https://www.taxtmi.com/caselaws?id=799521 For fresh assessments under Section 153(3), the nine-month limitation period is reckoned from an operative order under Section 254, including a rectification order under Section 254(2) that directs de novo assessment. This approach avoids requiring completion of an assessment before later operative directions are issued. Where additions concern income from undisclosed sources, the status and supporting material relating to a connected prosecution remain relevant to determining taxable income. Failure to comply with directions to provide that material may permit the Assessing Officer to draw an adverse inference, while the quantum may require fresh consideration on the available evidence. en-us Wed, 16 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799521 For fresh assessments under Section 153(3), the nine-month limitation period is reckoned from an operative order under Section 254, including a rectification order under Section 254(2) that directs de novo assessment. This approach avoids requiring completion of an assessment before later operative directions are issued. Where additions concern income from undisclosed sources, the status and supporting material relating to a connected prosecution remain relevant to determining taxable income. Failure to comply with directions to provide that material may permit the Assessing Officer to draw an adverse inference, while the quantum may require fresh consideration on the available evidence. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799521