Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
u/s 254 is received by the chief commissioner or commissioner. After amendment of this sub section with fact from 01.06.2001 this time limit has been reduced to 1 year. Thus in the present case the time limit for passing the assessment order before the AO was upto 31.03.2001. The assessment order however has been passed on 28.03.2002 i.e. much after