TMI BlogTP Assessment proceedings - period of limitation - the proviso which has altered the original time limit...TP Assessment proceedings - period of limitation - the proviso which has altered the original time limit from 24 months to 21 months vide amendment in Finance Act, 2006 with effect from 01.06.2006 and the second proviso inserted by Finance Act 2007, extending the time for completion of assessment, when a reference has been made to TPO, during the course of assessment proceedings, have to be read in tandem and together. Our decision is also fortified by the fact that Section 153 was repealed and ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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