2025 (1) TMI 463

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..... ded for the purposes of exercising powers u/s 263 the period of limitation for passing the order has to be reckoned from the date of original assessment order and not from the date of reassessment order, thus decided issue in favour of assessee - HELD THAT:- There is a delay of 180 days in filing the Special Leave Petition which has not been satisfactorily explained. Even otherwise, we have gone t .....

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