https://www.taxtmi.com/caselaws?id=59849 The Tribunal upheld the validity of the assessment under section 153(3) regarding the limitation period but remanded the case for further review on the rejection of book results and income estimation under section 145(1). The Commissioner (Appeals) was directed to conduct a detailed examination of the specific grounds raised by the appellant concerning the application of the provisions. en-us Wed, 15 Feb 1984 00:00:00 +0530 Sat, 01 Jan 2011 14:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59849 The Tribunal upheld the validity of the assessment under section 153(3) regarding the limitation period but remanded the case for further review on the rejection of book results and income estimation under section 145(1). The Commissioner (Appeals) was directed to conduct a detailed examination of the specific grounds raised by the appellant concerning the application of the provisions. Case-Laws Income Tax Wed, 15 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59849