NEELACHAL I.NIGAM L. vs. ASST.COMNR.OF I.TAX
ITA/8/2005HC Orissa17 Nov 2021
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA
Section 143(1)(a)
condone the delay of the
proceedings which is not before it as limitation for framing of
reassessment order section 147/143(3) which, in terms of section
153 of the Act (as then applicable ) lapsed on 31.03.1997.
74.
The Supreme Court in Popat Bahiru Govardhane v. Land
Acquisition Officer29, held thus :
16. It is a settled legal proposition that
