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CERTAIN CASES WHERE THERE IS NO TIME LIMIT FOR COMPLETION OF ASSESSMENT OR REASSESSMENT SECTION 153(3)

Income Tax - Return of Income and Assessment Procedure - 29 - Notwithstanding anything contained in sub-section (1) [i]and (2[ii]), but subject to Sub-section (2A)[i], there is no time limit for making assessment or reassessment in the following cases:- Where the assessment or reassessment is made in consequence of or to give effect to the finding or direction contained in an order under section 250,254, 260A, 262, 263 or 264 of the I.T. Act or order of a court under any other law. Where in case .....

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nt proceeding is stayed by an order or injunction of any court. The period commencing from the date on which the Assessing Officer intimates the Central Government or the prescribed authority, the contravention of the provisions of section 10, and ending with the date on which the copy of the order withdrawing the approval or rescinding the notification is received by the Assessing Officer; The period commencing from the date on which the Assessing Officer directs the assessee to get his account .....

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ction 158A is made by him (order of accepting or rejecting the declaration). The period commencing from the date on which an application is made before the Authority for Advance Rulings under section 245Q and ending with the date on which the order rejecting the application is received by the Commissioner. The period commencing from the date on which an application is made before the Authority for Advance Rulings under section 245Q and ending with the date on which the advance ruling pronounced .....

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