Tag: limitation period
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 …
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal right -SC ABCAUS Case Law Citation:ABCAUS 3306 (2020) (05) SC Important case law relied upon by the parties:Electronics Corporation of India Ltd. vs. Union of India & OrsOil …
Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later stage nor law sanctions a void proceedings ABCAUS Case Law Citation: ABCAUS 3017 (2019) (06) HC The petitioner was aggrieved by the assessment order passed together with appellate …
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in a reasonable manner-High Court ABCAUS Case Law Citation: ABCAUS 2770 (2019) (02) HC Important Case Laws Cited/relied upon by the parties CIT versus Rajesh Jhaveri Stock Brokers Pvt. …
Limitation period not prescribed for service of assessment order but it must be served within reasonable time as held by the various high courts – ITAT ABCAUS Case Law Citation:ABCAUS 2715 (2019) (01) ITAT Important Case Laws Cited/relied upon:CIT Vs. Subrata Roy,(2014(7) TMI42)ACIT Vs. Orissa Stevedores LtdState of …
Reopening limitation period not stood extended merely for passing reference made by the ITAT when assessee was not a party to the case and was not given opportunity of being heard. ABCAUS Case Law Citation: ABCAUS 2700 (2019) (01) ITAT Important Case Laws Cited/relied upon: Rural Electrification Corporation …
Seizure of goods under UPGST-Limitation period for appeal starts not from the date of service of order on truck driver but the owner– High Court ABCAUS Case Law Citation:ABCAUS 2669 (2018) (12) HC A writ petition was filed in the Hon’ble High Court on the following interesting question …
Limitation for reassessment u/s 150(1) has to be counted on the date of assessment order passed by the AO assessing the income in the wrong hands – ITAT This appeal by the assessee was directed against the order of CIT (A) upholding the legality of the reassessment made …
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an appeal withdrawn is an appeal non est-High Court ABCAUS Case Law Citation: ABCAUS 2235 (2018) (03) HC The appellant assessee was aggrieved by the order of the ITAT …
Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation under proviso to Section 73 (1) of the Finance Act-High Court ABCAUS Case Law Citation: ABCAUS 2097 (2017) (10) HC Important Case Laws Cited/relied upon by the parties: P.C. Poulose …
