https://www.taxtmi.com/caselaws?id=800810 Clause (iv)(b) of Explanation 1 to section 153 treats receipt of a copy of an order setting aside a special-audit direction as the limitation trigger; unlike clause (ii), it does not require a certified copy. A digitally signed order communicated by email or fax was sufficient to start that period. Receipt by departmental authorities by 10 January 2026 meant limitation expired by 13 March 2026. The later special-audit direction, audit report and assessment were without jurisdiction, and returned income stood deemed accepted. en-us Mon, 05 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800810 Clause (iv)(b) of Explanation 1 to section 153 treats receipt of a copy of an order setting aside a special-audit direction as the limitation trigger; unlike clause (ii), it does not require a certified copy. A digitally signed order communicated by email or fax was sufficient to start that period. Receipt by departmental authorities by 10 January 2026 meant limitation expired by 13 March 2026. The later special-audit direction, audit report and assessment were without jurisdiction, and returned income stood deemed accepted. Case-Laws Income Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800810