Limitation Period u/s 153

  • Income Tax

Special audit 142(2A) period is excluded from limitation period by clause (iv) to Explanation-1 of Section 153(1)

Special audit 142(2A) period is excluded from limitation period in terms of clause (iv) to Explanation 1 of section 153(1).…

6 years ago
  • Income Tax

Distinction between setting aside of assessment and assessment order for time limit u/s 153(2A)

Distinction between setting aside of assessment and assessment order. When assessment on an issue set aside and remanded for decision…

7 years ago
  • Income Tax

Limitation u/s 153-Period between vacation of stay and receipt of order not covered

Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…

7 years ago
  • Income Tax

Limitation Period us 153-Contention was that ITAT had set aside Assessment order of CIT-A only and not that of the AO-Allahabad HC Judgment

Limitation Period us 153-Contention was that ITAT had set aside Assessment order of CIT-A only and not order of the…

7 years ago