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Limitation Period for Assessment Orders u/s 153A: Only Substantive Actions Like Seizures Affect Timeframe.
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....Validity of the assessment orders u/s 153A, r.w.s. 143(3) - period of limitation - if no seizure is made on that date and nothing is done except lifting the prohibitory orders then the last punchnama drawn on that date would not be relevant to compute the limitation period for framing the assessment. - AT....