Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later…
Condonation of delay u/s 119(2)(b) for mistake of chartered accountant allowed. limitation when lead to hardships, should be construed in…
Limitation period not prescribed for service of assessment order but it must be served within reasonable time as held by…
Reopening limitation period not stood extended merely for passing reference made by the ITAT when assessee was not a party…
Seizure of goods under UPGST-Limitation period for appeal starts not from the date of service of order on truck driver…
Limitation for reassessment u/s 150(1) has to be counted on the date of assessment order passed by the AO assessing…
Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an…
Mere non-payment of service tax was not suppression of material facts for invoking extended period of limitation under proviso to…
Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147. Jurisdiction u/s 263 could not be exercised…