Tag: limitation period
In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …
A reasonable limitation period is applicable to Order u/s 206C for failure to deduct TCS although no limitation is prescribed under the Income Tax Act 1961 ABCAUS Case Law Citation:ABCAUS 3756 (2023) (05) ITAT Important Case Laws relied upon:Eid Mohammad Nizamuddin vs. ITO In the instant case, the …
Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order – High Court ABCAUS Case Law CitationABCAUS 3598 (2022) (05) HC In a recent case Hon’ble High Court has held that the act of the Faceless Assessing Officer extending the Time …
Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose In March, 2020, the Hon’ble Supreme Court had taken Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/ suits/ appeals/ all other quasi proceedings within the period of limitation …
Period of limitation of Revisional order u/s 263(2) is date of order passed by Commissioner and not date when order is received by assessee – SC ABCAUS Case Law CitationABCAUS 3554 (2021) (10) SC In the instant case, the Revenue had challenged the order passed by the Hon’ble …
Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. CBEC Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. CBEC has issued notifications under Section 168A of the CGST Act, 2017, …
SC restores order extending limitation period till further orders for all judicial or quasi-judicial proceedings. Earlier, in 2020, the Supreme Court took suo motu cognizance of the situation arising out of COVID-19 Virus and passed order to direct that the period of limitation in filing petitions/ applications/ suits/ appeals/ …
Entry in balance sheet of a corporate debtor may amount to an acknowledgement of liability u/s 18 of the Limitation Act if such entry is not with any caveat ABCAUS Case Law CitationABCAUS 3485 (2021) (04) SC Important case law relied referred:V. Padmakumar vs. Stressed Assets Stabilisation FundSesh …
Extension of limitation period due to covid-19 ended by Supreme Court. Period from 15.03.2020 till 14.03.2021 to be excluded. ABCAUS Case Law CitationABCAUS 3467 (2021) (03) SC Due to COVID-19 pandemic, the Hon’ble Supreme Court had taken suo motu cognizance of the difficulties faced by the litigants in …
Period of limitation against rectification order can not be counted from the date of assessment order ABCAUS Case Law CitationABCAUS 3403 (2020) (10) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in dismissing the appeal of the assessee merely on the …
