2 results for “section 68”+ Section 153A(1)clear
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1) prescribes the limitation period for passing an order of assessment. The maximum time limit, as applicable during the relevant period, was two years from the end of the assessment year. Similarly, - 11 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 in cases where assessment, reassessment, or recomputation is to be made under Section