Tag: allahabad high court

Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

May 23, 2016 High Courts, Income Tax, Judgments
Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue and service of notice-Allahabad High Court Case Law Details: Income Tax Appeal: No. 58 of 2016 Appellant :- Commissioner Of Income Tax (Exemption), Lucknow Respondent :- M/S Sushila Umrao …
Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

Right of appeal is a substantive right created by statute which cannot be retrospective. Appeal has to be filed within limitation prescribed

April 6, 2016 High Courts, Income Tax, Judgments
In a recent judgment, Allahabad High Court has held that  right of appeal is a matter of procedure which gets converted into a substantive right as a creature of statute which cannot create a retrospective right. The appeal has to be filed within the limitation prescribed. Case Details: ITA …