In the result, the stay application filed by the assessee is dismissed
Bench: Shri Kul Bharatshri Manish Borad
801A of the Act, either due to lack of enquiry or otherwise, is the original assessment order passed under s. 143(3) r/ws.144C of the Act and not the re-assessment order. Therefore, the period of limitation prescribed under s. 263(2) of the Act would run from the original assessment order. 20. Being conscious of the fact that