Period of limitation for CIT order u/s 263 for issue, which is not the subject matter of reassessment

Period of limitation for the purpose of CIT order u/s 263 in respect of an issue which is not the subject matter of reassessment proceedings will commence from the date of the original order and not from the date of the reassessment order INCOME TAX APPELLATE TRIBUNAL MUMBAI ITA No. 3449/Mum/2009 (Asst Year 2001- 02) Century Textiles & Industries Ltd Vs The Dy Commissioner of Income Tax ORDER R K PANDA, This appeal filed by the assessee is directed against the order dated 30.3.2009 passed by the CIT-VI, Mumbai under section 263 of the Act for the Assessment Year 200 i-02. ...