Tag: limitation period

Penalty limitation period not gets extended if appeal is withdrawn by the Department. Appeal means an effective appeal and an appeal withdrawn is an appeal non est-High Court ABCAUS Case Law Citation: ABCAUS 2235 (2018) (03) HC The appellant assessee was aggrieved by the order of the ITAT …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 …

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 after two years on issues which were not subject matter of consideration while passing the order of reassessment u/s 143(3) / 147 – ITAT   ABCAUS Case Law …