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Time limit for completion of assessment and reassessment.

Section 11 - TAX MANAGEMENT - Other Direct Tax Provisions - Section 11 - 11. (1) No order of assessment or reassessment shall be made under section 10 after the expiry of two years from the end of the financial year in which the notice under sub-section(1) of section 10 was issued by the Assessing Officer. (2) Notwithstanding anything contained in sub-section (1), an order of fresh assessment in pursuance of an order passed under section 18 setting aside or cancelling an assessment, may be made .....

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than by way of appeal under this Act and such assessment or reassessment may, subject to the provisions of sub-section (2), be completed at any time, before the expiry of the period of two years from the end of the financial year in which such order is received by the Principal Commissioner or the Commissioner. Explanation 1.- In computing the period of limitation for the purpose of this section- (i) the time taken in reopening the whole or any part of the proceeding; or (ii) the period during .....

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