Completion of cases reopened u/s 146 and application of limitatiion us/ 153(2A)

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....that assessments which had either been reopened under section 146 or which had been set aside should normally be completed within a period of two years. 2. The pendency of set aside cases under sections 146, 251, 254 and 263 for assessment year 1970-71 and earlier years as on 31-3-1971 and 31-3-1972 was 12,923 and 10,877 respectively. The progress of disposal of these cases has not been satisfact....