Tag: period of limitation
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 under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of High Courts ABCAUS Case Law Citation:ABCAUS 3316 (2020) (06) SC Important case law relied upon by the parties:M.U. Joshi Vs. Tax Recovery Officer & Ors.Noorudin Vs. Tax Recovery …
Meaning of findings and directions for limitation period of reopening notice u/s 150(1). ITAT quashed re-assessment as CIT-A made an observation not gave direction In the instant appeal the appellant assessee had challenged the proceedings initiated under section 147/148 of the Income Tax Act, 1961 (the Act) …
Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee comes to know about the processing of the return – High Court The expression ‘the date on which he otherwise came to know of it’ as per section …
Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny can be started in such cases-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1299 (2017) (07) HC The Question framed for determination: “Did the Income Tax Appellate Tribunal …
Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s 153. Section 144B not to apply only in that case where the IAC exercises the powers or performs the functions of an ITO-Supreme Court. Case Law Details: Civil …
