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A. M. ZAINALABDEEN MUSALIAR versus COMMISSIONER OF INCOMETAX


Assessment Limit for IACI Reference: Moving the Assessment Draft Evaluation Order to Evaluation on 17 3 1981 IAC 198 On 1981, IAC issued a notice fixing hearing on I 9 19 1981, Assessment was only received on 239 1981 IAC without direction issued by the SC without completing the assessment on ITO 25 9 1981, the Tribunal on 26 1 1981, setting aside the assessment, issued the IRO to 20 Directed to complete fresh assessment of 1984, as per IAC Directive, the assessment date of 1 11 1 1984 was not restricted to 180 3 days after 17 Income Tax Act, 1961, Section 153 of 1981 Explanation, 180 days after CL (iv) b The passed

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