Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (3) TMI 123 - AT - Income TaxExtract: .......not be invoked. Accordingly, we are of the view that the extended period of limitation provided under section 153(1)(b) also has no application. 20. In the result, the assessment made on 24-7-1974 is beyond the period prescribed and consequently it is invalid and the same is annulled. 21. In the result, the appeal filed by the revenue is dismissed.
|