2023 (6) TMI 1047

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..... Present), Mr. Arijit Prasad, Sr. Adv., Mr. V Chandrashekhara Bharathi, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Rupesh Kumar, Adv., Mrs. Sunita Sharma, Adv., Mr. A. K Kaul, Adv., Mr. Adit Khorana, Adv., Ms. Aakansha Kaul, Adv. And Ms. Sunita Sharma, Adv. ORDER Feeling aggrieved and dissatisfied with the impugned judgment and order dated 07-05-2009 passed by the High Court of Judicature at Bombay in .....

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..... exercised powers under Section 263 of the Act with respect to the issues which were not covered in the re-assessment proceedings. Therefore, the issues before the Commissioner while exercising the powers under Section 263 of the Act relate back to the original Assessment Order and, therefore, the limitation would start from the original Assessment Order and not from the Re-assessment Order. We ar .....

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..... , if the subject matter of the re-assessment is distinct and different, in that case the relevant date for the purpose of determination of period of limitation for exercising powers under Section 263 of the Act would be the date of the original Assessment Order. In view of the above and for the reasons stated hereinabove and in the facts and circumstance of the case narrated hereinabove, no error .....

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