Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1989 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (11) TMI 76 - AT - Income TaxExtract: .......80 days. In a case where the period taken by the IAC is less than 180 days, the period actually taken by him alone could be excluded. 9. In view of the aforesaid discussions, we hold that the assessment made by the ITO on 12-8-1982 was barred by limitation and deserves to be cancelled. We direct accordingly. 10. In the result, the appeal is allowed
|