period of limitation

  • Limitation

Extension of limitation period due to covid-19 ended by Supreme Court

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…

3 years ago
  • Income Tax

Period of limitation under Rule 68B for sale of attached immovable property-SC admits SLP

Period of limitation under Rule 68B for sale of attached immovable property-Supreme Court admits SLP due to contrary view of…

4 years ago
  • Income Tax

Meaning of findings and directions for limitation period of reopening notice u/s 150(1)

Meaning of findings and directions for limitation period of reopening notice u/s 150(1). ITAT quashed re-assessment as CIT-A made an…

6 years ago
  • Income Tax

Limitation period for Revision Petition 264 starts with service of intimation u/s 143(1)

Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee…

7 years ago
  • Income Tax

Assessment is concluded if notice u/s 143(2) not issued within stipulated time -Delhi High Court

Assessment is concluded if notice u/s 143(2) not issued within stipulated time and in terms of CBDT circular no scrutiny…

7 years ago
  • Income Tax

Period of reference us 144B-144BA to be excluded for limitation u/s 153 except where IAC/CIT exercises powers, performs functions of ITO-Supreme Court

Period when reference was made to IAC u/s 144B (now 144BA) to be excluded while computing the period of limitation u/s…

8 years ago