Whether for the purpose of computing the period of limitation envisaged under Sub-section (2) of Section 263 of the Income Tax Act, 1961 (for short ""the Act""), the date of order of assessment or that of the reassessment, is to be taken into consideration is the question involved in this appeal
The date of original assessment but not the reassessment that is to be considered for this purpose. Please see the Supreme Court decision reported in 293 ITR 1
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