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2017 (1) TMI 1296 - HC - Income TaxAssessment made beyond the period of limitation - applicability of Section 153 (2A) for ascertaining the limitation period - Held that:- Tribunal has held that assessment was made beyond the period of limitation relying on Gujrat High Court judgment in CIT Vs Purshottamdas T. Patel [1993 (8) TMI 21 - GUJARAT High Court] As appellant, submitted that there was no order of setting aside original assessment and therefore, provisions of Section 153(2A) will not apply but it is case covered by Section 153(3) wherein no period of limitation has been provided. However, learned counsel for appellant could not dispute that the order passed by Tribunal directed Assessing Authority to decide issues afresh and pursuant thereto fresh assessment has been made by Assessing Officer meaning thereby it was not a case under Section 153(3) hence, in our view no substantial question of law has arisen.
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